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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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DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN FOOD AND BEVERAGES DI INDONESIA Andri Sjahputra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.86

This study aims to determine the effect of accounting conservatism and inventory intensity on tax avoidance in manufacturing companies of food and beverages listed on the Indonesia Stock Exchange for the period 2013-2017. The population in this study were food and beverages companies listed on the Indonesia Stock Exchange in the period of 2013 to 2017 as many as 21 companies. The type of research used in this study is associative - quantitative research. The data used in this study are secondary data obtained from the annual financial statements of manufacturing companies in the food and beverages sector which are listed on the Indonesia Stock Exchange (IDX) through the site www.idx.co.id. Sampling using purposive sampling method and obtained 40 financial report data manufacturing companies in the food and beverages sector that meet the criteria. Data were analyzed using a multiple linear regression analysis model and using SPSS version 24. The results of the study showed that simultaneously Accounting Conservatism and Inventory Intensity had an effect on Tax Avoidance. And partially, the two independent variables, including Accounting Conservatism and Inventory Intensity, influence Tax Avoidance

MEMBANGUN KINERJA GURU BERLANDASKAN NILAI-NILAI AGAM ISLAM Eny Suryani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.87

In Islam, learning is compulsory. Then in the learning process, Islam provides guidance. It is intended that learning impacts and makes learners nobel. Among the guidelines are patience, commitment, and consistency based on worship. Then the impact of that is sincerity (enjoying learning). For teachers continuous learning is a necessity. Certainly getting a method that is detailed and guaranteed will make it a trustworthy person in educating results-oriented and life benefits (quality). This research was conducted to see how the performance of teachers through the practice of Islamic religious values, whether realized or not. The research method uses a qualitative approach using the interview method and the closed answer scale. The object of this research is a state junior high school in South Tangerang City. The sampling technique uses judgment sampling. The results of the study suggest that the teacher feels emotionally bound by the spiritual which is always practiced to be a good teacher (quality)

DAMPAK PEMBELIAN ONLINE TERHADAP OMZET PENJUALAN BUSANA WANITA DI BLOK B LANTAI LG LOS A-D, PASAR TANAH ABANG Mrs Fadillah; Vega Anismadiyah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.88

Market digitalization provides a great opportunity for businesses. However, the negative impact of the online market has caused thousands of businessmen to go bankrupt. The situation, must be addressed by enthusiasm, so that the impact on business progress. This study aims to examine the effect of online purchases on sales growth. The object of research is Tanah Abang Market, block B with a sample of 50 fashion entrepreneurs. The research method uses quantitative with linear regression analysis. The results showed, there is a large potential for online purchases on sales growth. In fact, it is predicted to be able to eliminate restrictions, if business people concentrate on improving services and affordable prices. In addition, it is possible to form a diverse market segmentation. However, market characteristics are more sensitive to discomfort or loss

PENGARUH KEPEMIMPINAN, MOTIVASI, KEPUASAN DAN KOMITMEN TERHDAP KINERJA PEGAWAI PENGADILAN AGAMA WILAYAH PROVINSI BANTEN Sutoro, Moh.; Sahroni, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.89

The implementation of effective and efficient governance is a demand in the era of globalization. This reality demands the professionalism of human resources in realizing good governance. Therefore, various bureaucratic changes were carried out in order to organize a clean government, including developing HR. The purpose of this study was to find, describe, and analyze the influence of leadership, work motivation, job satisfaction and work commitment on employees performance of Religious Courts in Banten Province. This study uses a quantitative method, the research sample is administrative ASN in the Religious Court of Banten Province which amounts to 100 respondents, the sampling technique uses proportional random sampling, the research instrument uses questionnaire and the analysis method uses Multiple Linear Regression with the analysis stage consisting of descriptive analysis, test validity, reliability test, classic assumption test, partial test, simultaneous test and coefficient of determination test. The results showed that leadership, work motivation, job satisfaction and work commitment both partially and simultaneously had positive and significant effect on performance.

KONTRIBUSI INTELLECTUAL CAPITAL DAN TAX AGGRESSIVENESS TERHADAP NILAI PERUSAHAAN JASA KEUANGAN DI INDONESIA Muhammad Yusuf
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.90

This research is aimed to analyze the effect of intellectual capital and tax planning on firm value. The study examined the relationship of intellectual capital variables is Value Added Capital Employed (VACE), Value Added Human Capital (VAHC), Value Added Structural Capital (VASC). Variable tax aggressiveness measured by using tax rate 25% at less Effective Tax Rate (ETR) in multiply Pre Tax Book Income. And variable values firm measured by Price Book Value (PBV). This research use secondary data analysis of financial statement or annual report of firms in Indonesia Stock Exchange. Population in this research was financial sector companies that listed in Indonesia Stock Exchange in 2013-2016. Using the method purposive sampling, sample collected in this research was sample as many as 52 the annual financial report. The methodology used in this research was the simple linier regression by using SPSS 22. This research result indicates that the intellectual capital has significant influence on firm value. tax aggressiveness has negative significant influence on firm value. And simultaneously intellectual capital and tax planning has significant influence on firm value.

DETERMINAN BEBAN PAJAK MASA DEPAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Muhammad Yusuf
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.91

This study aims to examine the effect of tax aggressiveness components and deferred tax assets on tax expense for the future period. Tax Aggressiveness aims to minimize the tax burden on companies in accordance with legislation and Deferred tax assets arise due to the difference in the time of revenue recognition. The study population consists of 115 manufacturing companies listed on the Indonesia Stock Exchange during the period 2011-2015. Simple regression analysis and Multiple Regression Analysis are used to know the influence of each component of tax planning and deferred tax asset to future tax expense. Tax Aggressiveness data and deferred tax assets are collected from the Financial Position Report and Notes to the Financial Statements of the Company. Research Results Indicates that Tax Aggressiveness does not affect future tax expenses. While the result of deferred tax asset has significant negative effect to future tax expense. This allows the existence of deferred tax assets will reduce the tax burden in the coming period.

MEMBANGUN MOTIVASIS KERJA Mr Mukrodi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.92

The purpose of the organization is profit, and to achieve this requires the participation of employees. But the human resources in question are people who have the enthusiasm of working to achieve goals. Therefore, this research was conducted to analyze the determinants of work motivation, such as the role of leaders and career paths. To be able completing this research, a method is needed, in which the research method is built using reinforcement of the theory (deductive). Then, the quantitative approach was chosen as an effort to explain the direction of the study, which was supported by multiple linear regression analysis. The object of this research is employees in manufacturing companies. The sample technique uses a census with 50 respondents. The results showed that employee morale can be built from the support of clear leadership and career path.

DAMPAK FUNDAMENTAL DAN RISIKO SISTEMATIK TERHADAP HARGA SAHAM PERBANKAN INDONESIA Ruruh Dyatmiko
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.93

Bank is represent one of the very sensitive sector to macro economic indicator. This mater make result share price of bank in stock exchange of Indonesia have very fluctuation and very dificult to predicted. The objective of this research is to understand fundamental factors dan systematic risk that influence securities price on banks sector. The fundamental factors used in this research are net interest margin, return on assets capital adequacy ratio, loan to deposit ratio and and systematic risk by using beta coefficient. The sampling method uses is purposive sampling method. From thirty seven property companies that listed on stock exchange of Indonesia, only thirty six company were selected, that fulfilling sample criterion that were owning complete financial statement report of year 2009-2017, and listing in Indonesia Stock Exchange since 2009 up to 2017 and its commercialized active share in stock exchange. Hypotesis testing was done by the multiple regression analysis.

ANALISIS KEBIJAKAN DEVIDEN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE DI INDONESIA Mrs Setianingsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.94

For companies going public, getting investor confidence is a must, because that's the main reason listed on stock exchange, and company should to provide benefits (dividends). Therefore, this study was conducted to analyze the devident policy in property and real estate companies in Indonesia. The property and real estate companies listed in ISSI Indonesia Stock Exchange Period 2007-2016, as many as 60 samples. The method of this research is the type of this research is descriptive quantitative. In this study the population is a property and real estate companies that have joined in ISSI in 2012 until 2016 amounted to 51 companies. Sampling is done based on purposive sampling method, with the method then that meets the criteria is PT Adhi Karya (Persero) Tbk, PT. Gowa Makassar Tourism Development Tbk, PT. Jaya Real Property Tbk, PT. Plaza Indonesia Realty Tbk, PT. Summarecon Agung Tbk, PT. Total Bangun Persada Tbk. This research uses the test of panel data regression model, hypothesis test (t-statistic test and Determination Coefficient test (R2) using Eviews 9 program. Based on hypothesis testing showed that Quick Ratio, Debt to Total Asset, Return On Asset simultaneously have 40,9% influence to profit growth, and Profit growth have influence 50,9% to Dividend Payout Ratio.

PENERAPAN BALANCED SCORECARD DALAM MENINGKATKAN KINERJA PERUSAHAAN Mr Suhaya
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.95

The purpose of this study was to determine the effect of financial perspective, customer perspective, internal business processes also learning and growth perspective on the company performance either partially or simultaneously of PT. JJ-LAPP CABLE SMI - Tangerang. The research method uses quantitative, analysis uses regression, explanation uses descriptive, and discussion uses verification. The object of research is PT. JJ-Lapp Cable SMI, sampling technique using simple random sampling, and data collection techniques using questionnaires. The results showed the dimensions of the balance score card affect business effectiveness, therefore it is important for companies to improve internal conditions and increase strength to deal with external threats.

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Contact Name Wahyudi

Contact Email jurnalsjr@gmail.com

Phone +6289688162441

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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
-

Editorial Address
Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location
Kota tangerang selatan,

Banten

INDONESIA