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Contact Name
Wahyudi
Contact Email
jurnalsjr@gmail.com
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+6289688162441
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INDONESIA
Scientific Journal of Reflection : Economic, Accounting, Management and Business
ISSN : 26153009     EISSN : 26213389     DOI : -
Core Subject : Economy,
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
Articles 932 Documents
PENGARUH RASIO LIKUIDITAS, LEVERAGE KEUANGAN, OPERATING INCOME, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Yanuar, Yayan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 4 (2018): 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.v1i4.178

Abstract

This study aims to determine the effect of liquidity ratios, financial leverage, Operating income, and audit committee effectiveness on financial distress. Liquidity ratio, financial leverage, Operating income and audit committee effectiveness as independent variable and financial distress as dependent variable. This study uses the basic theory of agency theory (agency theory). This research is a quantitative research using secondary data obtained from Indonesia Stock Exchange (IDX) during period 2014-2016. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sample of this study consists of 37 manufacturing companies listed on the Indonesia Stock Exchange 2014-2016 which is determined through purposive sampling. Data analysis technique used is logistic regression test by using SPSS version 22. The results of this research are (1) liquidity ratio has no significant effect on financial distress, (2) financial leverage has no significant effect on financial distress, (3) Operating income has significant effect on financial distress, (4) the size of the audit committee has a significant effect on financial distress, (5) audit committee meetings has nosignificant effect on financial distress, and (6) liquidity ratio, financial leverage, Operating income, audit committee size, and audit committee meeting simultaneously have significant effect on financial distress
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH Alex Zami
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): 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.v3i2.200

Abstract

Carrying out good governance is a necessity. The government offers quality services with the value of transparency, clean, and on target, all of that can be seen in the local government performance report. This study aims to analyze the financial performance of Banten province by using quantitative methods. The sample in this study amounted to 40 local government financial statement data from 4 cities and 4 districts of Banten Province and used the Saturated sampling technique. The results showed that financial performance was highly dominated by supervision, whereas audit opinion has less effect. This finding explains that the role of board members in discussing finance with local governments must be comprehensive, so that the budget can be right on target. However, the government should be pay attention to BPK assessment so that performance increases. Keywords: Supervision, Audit Opinion, Performance
DETERMINAN PROFIT GROWTH PADA PERBANKAN INDONESIA Alexander Raphael Hasibuan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): 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.v3i2.201

Abstract

Getting profit is the basic goal of every company, therefore every company strives to optimize business then profit growth is positive. The purpose of this study was to determine the effect of financial performance, differences in accounting profit and fiscal profit on Profit Growth in banking companies listed on the Indonesia Stock Exchange. This study uses descriptive quantitative methods. Sample selection is done by purposive sampling method. There are 11 companies that meet the criteria as research samples so that there are 55 financial statements analyzed using descriptive statistical tests and multiple linear regression analysis models using the SPSS program (Statistical Package for Social Science) v.23. The results of the study show Net profit margin, permanent differences and temporary differences have an effect on simultaneously on profit growth. Keywords: Net Profit Margin, Permanent & Temporary difference, Profit Growth
REALITAS KINERJA PEGAWAI BANK SYARIAH Finatariani, Endah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): 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.v3i2.202

Abstract

Getting lots of customers is proof of good service. This was obtained from hard work, good service without stopping, hospitality in every service, smile at all times, perseverance and team solidity. That's all called performance. On this occasion, will be sought out matters relating to efforts to improve performance. The object of research is the BCA Bank Syariah Mangga Dua. The research method uses quantitative and regression analysis. Data obtained by distributing questionnaires, which are closed with a Likert scale. That can be stated, discipline is a factor that maintains proper work behavior so that it focuses on performance. While motivation is a machine that spurs performance. Both are in different domains, but part of the performance dimension. Keywords : Discipline, Motivation, Performance
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA DOSEN Sugiarti, Endang
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): 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.v3i2.204

Abstract

The existence of universities is determined by public trust, and lecturer performance is the answer. For this reason, universities need to improve the performance of lecturers through implementing quality teaching, research that results in innovation and community service. The research method uses quantitative, the number of samples is 52 Pamulang University lecturers with a simple random technique, the analysis method uses multiple linear regression, and the analysis stage consists of descriptive test, validity test, reliability test, classic assumption test, partial test, simultaneous test, and test coefficient of determination. The results showed that leadership style and motivation had a significant effect on performance. This finding confirms the importance of well-behaved leaders, proactive, flexible in communication, friendly in interacting, care about lecturers' careers, support the implementation of research and community service, so that the enthusiasm of lecturers is optimal and leads to increased performance. Keywords: Leadership Style, Work Motivation, Performance, Lecturer
DETERMINAN MOTIVASI INTERNAL TERHADAP KINERJA Fitria Nur Anggraeni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): 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.v3i2.206

Abstract

Excellent service is proof of performance, but mood and character have an influence on that achievement. Therefore, maintaining motivation is a necessity in carrying out tasks, so that employees have a strength to be consistent on work standards. This study is a reflection of interest in reviewing internal motivational factors for performance. The object of this study is retail employees in the Jabodetabek area with a sample size of 400. The research method uses quantitative by distributing questionnaires and interviews. The analysis model uses a regression equation, with reasons to estimate performance changes in the future. These findings indicate that the characteristics become a dominant motivational factor in explaining performance. The characteristic in question is perseverance, in every situation employees always present work spirit, patience, and no strings attached. Keywords: Persevering, Positive Thinking, Determination, Performance
DETERMINAN KOMITMEN KERJA Harras, Hadyati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): 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.v3i2.207

Abstract

Work does not only produce something, but also contributes to progress, especially in research institutions. But the role of leadership, competence, and motivation are among the factors that affect performance and competence. Therefore, this study aims to examine all three variables both partially and simultaneously. Quantitative was chosen because of its ease in interpreting the data obtained through the distribution of questionnaires. The structural equation model was chosen as a tool in analyzing statistical models. The results showed that the directly recommended model of commitment is competency. This explains that someone who is professional is more committed to work and is able to produce better assignments. Keywords: Leadership, Competence, Motivation, Commitment
REALITA KINERJA PEGAWAI Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): 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.v3i2.209

Abstract

Providing satisfying service is a business goal, Why? because it's a source of company revenue. Therefore, improving the quality of employees is the right way. Encourage HR to present friendly, fast, responsive behaviors and provide good results as leaders. This study aims to explore information related to employee performance in private tertiary institutions. Through a qualitative approach, it is hoped that data can be useful for interested parties, both in improving the implementation of management and the development of HR itself. The results of the study suggest that the lack of performance is in the management system and the role of the leader. Often SOPs are made if a job or task faces a problem, while leaders with limited knowledge of management tend to be passive, not even able to present policy products. This condition makes employee performance growth slow. Keywords : Quality, Quantity, Time, Cost
MENGUJI FAKTOR YANG MENJADI DETERMINAN BAGI EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI INDONESIA Muhammad Rizal Saragih; Rusdi Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): 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.v3i2.210

Abstract

Investors' assessment of the company is very influential on the company's progress, especially the market response. Therefore, considering earnings as keywords must be a priority, this is a challenge for the company. In this study will present a study of earning response coefficient and the factors that actually affect, property sector as an object of research. The sample of this study were 24 Real Estate and Property companies listed on the Indonesia Stock Exchange, with a quantitative approach. The results showed that CSR was the only predictor. This explains that the company's social activities assume that the company has a large profit potential, why? because social activities can only be done if the company has profits, more and more CSR activities being held shows the company has a large profit. Keywords: Corporate Social Responsibilty, Price To Book Value, Audit Firm Reputation, Earning Response Coefficient
PENGARUH KOMPETENSI PEGAWAI DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS KERJA DI BALAI KALIBRASI FASILITAS PENERBANGAN Samsu Rohmat
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): 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.v3i2.212

Abstract

As an organization tasked with carrying out aviation calibration aviation activities, the Aviation Facility Calibration Center must be able to provide calibration services to all airports in Indonesia with high quality and on time as scheduled. To carry out these tasks, the Aviation Facility Calibration Center urgently needs the support of quality resources. To prove this effort, this research was carried out as a study to review the productivity of flight calibration staff. The object of this study is the staff ofthe Flight Calibration Facility Center Ministry of Transportation. According to the Slovin Formula, taking sample was done by the procedure of proportionate stratified random sampling. The sample was taken by fifty participants. The findings show that productivity is very dependent on competence. while motivation becomes the dominant condition variable for work attitudes and behavior. Keywords: Competence, Motivation, Productivity

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