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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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TELAAH INDEPENDENSI AUDITOR: ROTASI, ETIKA PROFESI DAN KECERDASAN EMOSIONAL Moh. Yuddy Yudawirawan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.63

Freedom is an expensive thing. Auditor valuation has an impact on company value. But the company hopes to get a good image. Therefore, the auditor sholud have integrity and professionalism. This research discusses the effect of auditor rotation, professional ethics, and emotional intelligence on auditor independence. This research method is a quantitative, because it looks for the influence of independent variables with dependent variables. This finding confirms that auditor independence is determined by rotation, professional ethics and emotional intelligence. The purpose of this finding is, to create a condition of independence, it is necessary to integrate rules, namely normative rules (Minister of Finance), professional rules (Public Accounting Firm), work rules and self-regulation

STRATEGI PEMASARAN LEMBAGA PENDIDIKAN TINGGI SWASTA Muhamad Eko Ariwibowo
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.64

In fact, many scholars are unemployed, bankrupt colleges, and fierce competition. Therefore, higher education institutions should use marketing strategies. This study aims to analyze the marketing strategies of Pamulang University. The research method uses qualitative, students are samples, simple random sampling techniques are used, instruments used are questionnaires and descriptive analysis methods. The results of the study suggest that the respondents' demographics influence the accuracy of the marketing strategies used, low cost is the main marketing strategy, costs and education systems are word of mouth proxies, and technology systems are supporting marketing strategies. This research proves that low cost marketing strategies are very effective in gaining market share. But it needs to be supported by other marketing strategies, such as word of mouth and technology systems

THE EFFECT OF COMPANY SIZE, SOLVENCY AND AUDIT COMMITTEE ON DELAY AUDIT Muhammad Rizal Saragih
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.65

Delay in financial reporting, a company complaint. Because the investor no longer believes. Therefore, audit delay needs to be addressed. This study aims to analyze and describe audit delay factors. The research method used is quantitative with secondary data. The populations in this study were all manufacturing companies listed on the Indonesia Stock Exchange. The sample technique used is purposive with the criteria specified are companies those publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent in this study is audit delay. The data analysis technique used is multiple linear regressions. The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay

ANALISIS KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR Mrs Muliyani
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.66

The loss of public trust is the biggest problem for the company. Therefore, an audit is important and expected audit results are quality. This research was conducted to analyze audit quality. So that the problem is known and produce quality audits, and companies gain trust from stake holders. The research method is quantitative with logistic regression analysis. Population is a manufacturing company listed on the IDX, a sample size of 25 firms, 7 years financial statements or 175 financial reports, and sample techniques using purposive. The results of the study showed that partially the rotation of KAP and Tenure KAP has not significant effect on audit quality. Company size has a significant effect on audit quality. Simultaneously, KAP rotation, KAP tenure and company size has significant effect on audit quality. This finding confirms that audit quality is not affected by changes in KAP, considering that KAP is the operational area of ??the company. Similarly audit tenure, the length of the company's bond with the audit committee has not effect. Because, this relationships are personal, not professional work

MENINJAU KINERJA GURU ISLAM: ADVERSITY QUOTIENT DAN SPIRITUAL QUOTIENT Nurdinni Tilova
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.67

Bad attitude, behavior, and low national exam scores (UN) are a reflection of the teacher's low performance. Improving fundamental aspects, such as intelligence is a good effort. This research was conducted, to review and analyze performance, by looking its determinant. The research method is quantitative with primary data. Sampling using saturated sample. The Respondents in this study are 120 teachers at Al-Madinah Islamic School Cininong Bogor. The results of the study show, Adversity Quotient has a positive and significant effect on Performance with contributions 35,8%. Spiritual Quotient has a positive and significant effect on Performance with contributions 36,5 %. Simultaneously, Adversity Quotient and Spiritual Quotient has positive and significant effect on Teacher’s Performance at Al-Madinah Islamic School Cibinong Bogor with contribution 40.4% and the residu is 59,6 % explaned by another variabel outside research

ANALISIS NILAI PERUSAHAAN: ROE, IO, IOS, FS, CF, DR DAN DPR Suciati Muanifah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.68

Difficult expansion, influenced by the lack of working capital, and sources from investors. To overcome this problem, the company should increase its value. This study aims to analyze company value factors through the assessment of financial performance. Research method, using quantitative with secondary data, through BEI publication data. The sampling technique uses purposive, as many as 13 companies are listed on IDX. In the analysis, linear regression is used. The results showed that ROE has positive and significant effect on the DPR. IOS has negative and significant effect on the DPR. Size, debt ratio, insider ownership has no significant effect on DPR. DPR has a significant effect on company value. While the cash flow has a negative significant effect. Simultaneously ROE, insider ownership, investment opportunity set, size, cash flow, and debt ratio has a significant effect on DPR with contribution value of 53.7%

PERAN GURU DALAM MENINGKATKAN KUALITAS PENDIDIKAN ISLAM Syamsul Mu’arif
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.69

Unemployment is a scourge for education, low national exam scores are a disgrace to school, free association and crime are the failure of parents and teachers in educating. Therefore, providing quality education is a necessity. This study aims to analyze teachers influence in improving the quality of education. The research method uses quantitative, the object of research is AL-Amanah Al-Gontory South Tangerang, the research sample is the teacher, and the sample technique uses a census. The results showed those discipline, leadership, motivation has significant effect on the quality of Islamic education, both partially and simultaneously. This means, The teacher is the main key in improving the quality of education, this is clearly reflected in students' morals and academic achievements, and and in the future it has an impact on personal character

ANALISIS KINERJA KARYAWAN PADA PT. BANK MANDIRI CLUSTER CILEGON I Sunarto, Ading
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 3 (2019): 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.v2i3.73

Granting compensation against poor, high workload and work dissatisfaction is a failure of the Organization in managing human Resources. So it is very influential on performance of employees. Therefore, company should care on employee performance, with all effort and capital. This study aims to find out the influence of compensation, workload, and job satisfaction on employees performance of PT Bank Mandiri Cluster Cilegon I. Quantitative research methods, used as a research object are PT. Bank Mandiri Cluster Cilegon I, 150 employees that study sample, the sampling technique used is stratified random sampling techniques, research instrument is questionnaire, and a linear regression is used as a method of analysis. The results showed that partially and simultaneously compensation, workload and job satisfaction had significant effect on performance. This finding confirms that performance is achievement of employees in carrying out the duties, so that the reflection is a fair division of tasks and management compensation is good

PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP VOLUNTARY DISCLOSURE Andri Sjahputra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 3 (2019): 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.v2i3.74

Good Corporate Governance (GCG) is a manifestation of correct financial statements. The goal is stakeholders giving trust on the company. Therefore, it is necessary to analyze Voluntary Disclosure. This study aims to examine the influence of audit committees, firm size and profitability to voluntary disclosure. This study uses secondary data from manufacturing companies listed on Indonesian Stock Exchange 2012-2016. This research use purposive sampling method and get sample as many as 19 companies. Thereafter, the audit committee, firm size, profitability and voluntary disclosure were tested using multiple linear regression analysis using panel data contained in SPSS. Prior to the regression test, the data were first tested using the classical assumption test with a predetermined standard level of significance ie by 0.05. The results show that: (1) Audit Committee has no significant influence on Voluntary Disclosure, (2) Company size has significant effect on Voluntary Disclosure, (3) Profitability has no effect on Voluntary Disclosure, (4) Audit Committee, Company Size and Profitability simultaneously affect Voluntary Disclosure

UPAYA MENINGKATKAN KINERJA MELALUI OPTIMALISASI DISIPLIN KERJA Catur Galuh Ratnagung
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 3 (2019): 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.v2i3.75

Lack of teacher discipline has an impact on student achievement. However, the real bad side is moral degradation. Therefore it is important to maintain teachers, one of them is work discipline. The purpose of this study was to determine the effect of work discipline on performance. The research method used is quantitative descriptive. The sample technique used is the Accidental Sampling technique, which amounted to 56 respondents. The analytical method used is linear regression consisting of validity test, reliability test, correlation coefficient test, coefficient of determination test, simple regression test, and hypothesis test. The results showed that work discipline had a significant effect on performance. The meaning of influence is that all disciplinary instruments have the potential to control the manner and work behavior of the teacher

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Contact Email jurnalsjr@gmail.com

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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

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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