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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ANALISIS KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR
Muliyani, Mrs
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.v2i2.66
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
Tilova, Nurdinni
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.v2i2.67
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
Muanifah, Suciati
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.v2i2.68
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
Mu?arif, Syamsul
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.v2i2.69
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
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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
Sjahputra, Andri
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
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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
Galuh Ratnagung, Catur
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
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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
PENGARUH KUALITAS PELAYANAN DRIVER OJEK ONLINE TERHADAP KEPUASAN KONSUMEN PADA GOJEK AREA TANGERANG SELATAN
S, Mathodah
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
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DOI: 10.37481/sjr.v2i3.76
The level of competition between online motorcycle taxis cannot be avoided. Therefore, building relationships with consumers through providing satisfaction with service is absolute. The purpose of this study was to determine the effect of service quality on Gojek customer satisfaction in the South Tangerang. The research method used is quantitative with descriptive explanations. The sample technique used is Accidental Sampling with 96 respondents. The analytical method used is validity test, reliability test, correlation coefficient test, simple linear regression test, determination coefficient test and research hypothesis test. The results show that service quality has a significant effect on customer satisfaction. In other words, to be able to win the competition, one of thing should to do is making satisfaction on consumers. Therefore, Gojek needs to take concrete action in developing the driver's personality, namely friendly and helpful drivers. Through providing training and financial support (incentives) can be a good stimulus for drivers
ANALISIS FUNGSI MANAJEMEN KEPALA SEKOLAH PADA SD NEGERI DI KECAMATAN PARUNG BOGOR
Ellesia, Nindie
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
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DOI: 10.37481/sjr.v2i3.77
This study analyzes labor function the principal as a leader in SDN Parung sub-district. seen from the management function planning, organizing and controlling and stakeholders. This research uses descriptive method with qualitative approach. Of 36 elementary schools in subdistrictParung there are only 9 headmistress in SDN Parung-Parung. The number of respondents is 38 from UPT, principals, teachers and committees. This research uses the method The results of this study indicate the existence of the principal in some function functions in implementation is still weak as in the management function Planning, organizing and controlling while principals and stakeholders have a very close relationship. school principals who have good communication to stakeholders can work together to work together with the school such as support for mutual assistance to help improve schools and support other school activities and programs. In addition, with good communication all decisions made by the principal to be fully supported by stakeholders that will bring significant progress for schools
PENGARUH PENGALAMAN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA GURU DI PODOK PESANTREN
Ratnasih, Pancagaluh
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
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DOI: 10.37481/sjr.v2i3.78
Moral degladation is evidence of educational failure. Therefore, Islamic education is present as a solution. As an effort to organize quality education it is necessary to improve teacher performance. This study was conducted to determine the effect of work experience and job satisfaction on teacher performance in the Al-Hidayah Islamic Boarding School in Lebak-Banten. The research method used is a quantitative method with descriptive and inferential explanations. The population in this study was 50 teachers in Al-Hidayah Islamic Boarding School, Lebak - Banten, with 50 samples using saturated samples. The analytical method used is multiple linear regression analysis using SPSS 22 statistical tools. The results showed that experience and satisfaction had effect on teacher performance. This finding confirms that teacher performance does not increase by itself. But there are many efforts behind it, including experience and satisfaction