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Scientific Journal of Reflection : Economic, Accounting, Management and Business

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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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MENGUJI DETERMINASI KARAKTERISTIK AUDITOR ATAS KUALITAS AUDIT Sujarwo Sujarwo
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.v3i2.213

Providing quality financial reports is a moral obligation of the company. That is, as an ethical effort by management to present good corporate governance. Of course, the underlying reason is the purpose of the organization, why? This method is believed to affect the value of the company in the capital market. Therefore, this study was conducted to review the auditor's determination of audit quality. The sample in this research is 7 KAP in Banten Province by using convinience sampling method with respondent as much as 71 auditor and the questionnaire which returned as many as 69 respondents so that the questionnaire can be processed as much as 69 respondents. Data collection techniques were conducted using questionnaires. Data analysis collected using Statistical Product and Service Solution (SPSS). Data analysis used is data quality test, classical assumption test, regression model test (f test), correlation test, coefficient of determination test (R2), multiple linear regression test, and hypothesis test. The results of the study confirm that Professional Skepticism, Locus of Control, and Independence are factors that have a strong influence on audit quality. This confirms the theory that the auditor's personality role is the key word for quality audit results. Keywords: Professional Skepticism, Locus Of Control, Audit Quality, Independence

PENGARUH INDEKS DOW JONES INDUSTRIAL, NIKKEI 225 DAN FTSE TERHADAP IHSG DAN PENANAM MODAL ASING INDONESIA Sunarto Sunarto
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.v3i2.214

A lot of capital invested is a hope. But as a consequence the state must increase the domestic capital market. This study aims to see how the determination of the international stock market for domestic investment. The research method uses quantitative, simple random sampling techniques, and analysis uses panel regression. The results showed the dominance of DJIA on Indonesian stock prices. This finding confirms that DJIA is an international factor whose work is very sensitive to domestic stocks. Therefore, it is important to establish specific management that addresses the DJIA problem. In addition, the results showed that the CSPI had a positive contribution to foreign investment. Of course this implies, that the JCI is always seen by foreign investors, a matter of lucrative possibilities. Keywords: DJIA, Nikkei 225, FTSE, ICI, Foreign Capital Cultivation

PENGARUH TEKANAN DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT PADA PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BANTEN Syamsuri Syamsuri
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.v3i2.215

This study discusses the client’s understanding of intelligence and emotions on audit quality (empirical study on in the South Tangerang area). In this study using a survey method with a questionnaire. The object of this study is the auditors who work in the South Tangerang, Banten Province. The total sample 45 respondents obtained from 5 KAP is KAP Ruslim dan Ruslim, KAP Tri Bowo Yulianti, KAP Noor Salim & Rekan, KAP Heliantono & Rekan dan KAP Kadim, Veronica & Syahirman. The results of the study revealed that the audit quality of financial statements is not always going well, pressure and dictation from the company are one of the reasons for poor audit results. However, emotional intelligence can be a middle ground for these problems.In other words, an auditor's discretion can reduce bad actions,as well as self-protection from the bad influence of the organization. Keywords: Pressure, Emotional Intelligence, Audit Quality

PENGARUH KOMPETENSI TERHADAP KINERJA KARYAWAN PT. WISESAN JAYA MAKMUR KOTA TANGERANG Nofiar Nofiar; Maswarni Maswarni; Novia Susanti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (2021): 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.v4i4.401

The purpose of this study was to determine the effect of competence on employee performance at PT. Wisesan Jaya Makmur. The method used is a descriptive method with a quantitative approach. The sampling technique used is saturated sampling using a sample of 60 employees of PT. Wisesan Jaya Makmur Data analysis using validity test, reliability test, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. Based on the results of the analysis, the value of the regression equation Y = 17.603 + 0.566X1, the correlation coefficient of 0.638 means that competence and performance have a strong level of relationship. The value of determination or contribution of the influence of competence (X) on employee performance (Y) is 0.407 or 40.7% while the remaining 59.3% is influenced by other factors. Hypothesis testing is obtained by the value of t arithmetic > t table or (6.314 > 2.002), this is reinforced by the probability significancy 0.000 <0.05, thus H0 is rejected and H1 is accepted meaning that there is a partially significant effect between competence on employee performance at PT Wisesan Jaya Makmur

ANALISIS PERASAAN SENANG (KEPUASAN) TERHADAP HASIL KERJA YANG DIUKUR MELALUI KOMUNIKASI, EFIKASI DAN PENGHARGAAN DIRI Syamsi Mawardi; Arsid Arsid; Wahyudi Wahyudi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (2021): 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.v4i4.405

Although feelings of pleasure are not defined as the main instrument in achieving performance, emotional involvement in work cannot be ignored. Invisibly, feelings dominate work attitudes and behavior, so that performance can be achieved. So paying attention to the factors of happiness and comfort at work must be considered by organizational management. This study aims to analyze the role of job satisfaction on improving performance by paying attention to the variables of communication, self-esteem, and self-efficacy. The research method uses causal associative with regression analysis techniques. In collecting data, a purposive sampling technique was used with a questionnaire as a research instrument. The results of the study indicate that satisfaction is a factor that is considered important by every employee. The reason is, work is not only a matter of making money, but as a place to interact between one person and another within the scope of business activities, then building good communication is a necessity, then having self-confidence is a capital in meeting the interests of the organization and the work environment. Statistically, the value of the contribution of the variables of communication, self-esteem, and self-efficacy is 0.162. This means that job satisfaction will increase with an estimated value of 16.2% if work communication is well developed and self-confidence is high.

KETIDAKPUASAN DOSEN ATAS KEPEMIMPINAN KETUA PROGRAM STUDI Wahyudi Wahyudi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (2021): 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.v4i4.408

Performance is inseparable from the mental condition of employees. Whether we realize it or not, work requires feelings of pleasure, self-confidence, feelings of enthusiasm and enthusiasm. Therefore, it is important to pay attention to the factors that influence it, one of which is the role of leadership. The leader is the embodiment of the organization, so its existence has a significant effect on the effectiveness and efficiency of organizational activities. This study explicitly aims to express the opinions of the lecturers on their dissatisfaction with the leadership capacity of the head of the study program in carrying out organizational management functions. The proof of the research phenomenon uses a qualitative approach with descriptive methods. The research correspondents are private university lecturers who have the status of institutional developers and have worked for more than 7 years. Data collection techniques used in-depth interviews and discussion groups. The results showed that the greatest dissatisfaction of lecturers was the attitude of the leader's injustice in the distribution of teaching hours, guidance and hearings. There is an imbalance between a group of lecturers and other lecturers, so the issue of the practice of nepotism develops, where the leadership sided only with those closest to him. Next, the lecturer is dissatisfied with the leadership style of responding to a problem, the head of the study program tends to side with the interests of the institution, without considering the interests of the lecturer.

PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. KEN LEE INDONESIA PARUNG BOGOR Arman Syah; Angga Pratama; Islah Hadin Pratama
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (2021): 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.v4i4.410

The purpose of this study was to determine the effect of motivation and work discipline on employee performance at PT. Ken Lee Indonesia Parung Bogor, either partially or simultaneously. The method used is a quantitative method. The sampling technique used was Slovin with a total sample of 83 respondents. Data analysis used validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results of this study are motivation has a significant effect on employee performance with the regression equation Y = 14.019 + 0.642 X1, a correlation value of 0.709 means that the two variables have a strong level of relationship with a coefficient of determination of 50.3%. Hypothesis test obtained t count> t table or (9,054> 1,990). Thus H0 is rejected and H1 is accepted, meaning that there is a significant influence between motivation on employee performance. Work discipline has a significant effect on employee performance with the regression equation Y = 16.027 + 0.599X2, the correlation value is 0.616, meaning that both have a strong relationship with a determination coefficient of 38.0%. Hypothesis test obtained t count> t table or (7,039> 1,990). Thus, H0 is rejected and H2 is accepted, it means that there is a significant influence between work discipline on employee performance. Motivation and work discipline have a significant effect on employee performance with the regression equation Y = 8.966 + 0.480X1 + 0.300X2. The correlation value of 0.752 means that the independent variable and the dependent variable have a strong level of relationship with a determination coefficient of 55.6% while the remaining 44.4% is influenced by other factors. Hypothesis testing obtained the value of F count> F table or (52.157> 2.720). Thus H0 is rejected and H3 is accepted. This means that there is a simultaneous significant influence between motivation and work discipline on employee performance at PT. Ken Lee Indonesia Parung Bogor

MENINGKATKAN KINERJA MELALUI PENGUATAN DISIPLIN DAN PERAN KEPEMIMPINAN Hendri Prasetyo; Azalia Nuristiqomah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (2021): 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.v4i4.411

The company realizes that the achievement of goals is due to employee performance. Therefore, the company feels the need to pay attention to various factors that strengthen the increase in performance, including strengthening work discipline and optimizing the role of leadership. In reviewing the research phenomenon, a quantitative approach is used with the causal associative method. Then data was collected by distributing questionnaires to a predetermined number of respondents. The data collected were analyzed using multiple linear regression statistical techniques. The research was conducted at PT Mega Central Finance Fatmawati, and the unit of research analysis was 50 employees. The results of the study confirm that there is a strong causal relationship between performance with discipline and leadership style. This means that performance will increase along with strengthening the role of leadership, both in interacting and in carrying out managerial functions (supervision). Likewise with work discipline, there is a tendency for performance to increase when disciplined awareness increases. Thus, companies need to maintain a culture of discipline in order to form regular work behavior, then need to maintain leadership behavior that supports performance improvement.

AN ANALYSIS OF MERCHANT BEHAVIOUR ON ISLAMIC BUSINESS ETHICAL PERSPECTIVES DURING COVID-19 PANDEMIC Robby Kharisma; Syarifah Ida Farida; Iskandar Zulkarnaen
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): 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.v5i1.419

The goal of this study was to assess how traders behaved during the Covid-19 pandemic in terms of Islamic business ethics, using the Home Industry in Pamulang, South Tangerang as a case study. This is a qualitative method of research. The study will take place in Pamulang, South Tangerang, with a focus on the Home Industry. Observation, interview, and documentation procedures are used to collect data. Credibility, transferability, dependability, and confirmatory data are used to determine the data's validity. Reduction, data exposure, and conclusion drawing are all steps in qualitative data analysis. The findings revealed that, from an Islamic Business Ethics perspective, the behavior of Home Industry traders, particularly in the Pamulang district of South Tangerang, was in line with Islamic Business Ethics. This is also reinforced by South Tangerang's regional motto, Smart, Modern, and Religious, which encourages individuals to trade in ways that are consistent with Islamic principles.

CORPORATE GOVERNANCE, PROFITABILITAS, SOLVABILITAS, DAN AUDIT REPORT LAG Clarissa Maya Devi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): 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.v5i1.420

Companies that go public have an obligation to submit financial reports that have been audited by a public accountant on a regular and timely basis. Information from financial reports that is submitted in a timely manner is useful for stakeholders to make investment decisions. Information from financial reports is new, accountable, relevant and transparent. However, time constraints are one of the main factors that financial reports cannot be submitted on time (audit report lag). Audit report lag is the length of time from the closing date of the company's fiscal year to the date of the auditor's report. This study aims to determine the effect of corporate governance (proxied by audit committee meetings and audit committee of accounting experts), profitability and solvency on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique was purposive sampling method and the type of data used was quantitative data. The total number of companies that were sampled in the research data were 76 manufacturing companies. The results of descriptive statistics show that the average delay in submitting financial reports and audit reports in 2017-2019 is 71.22 days. The results of this study indicate that partially the audit committee of accounting expert variable affects the audit report lag. Meanwhile, the audit committee meeting variables, profitability, and solvency did not affect the audit report lag. Based on the simultaneous statistical test, it shows that the variables of the audit committee meeting, audit committee of accounting expert, profitability, and solvency have an effect on the audit report lag.

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Kota tangerang selatan,

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INDONESIA