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Scientific Journal of Reflection : Economic, Accounting, Management and Business
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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PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI BALAI BESAR TEKNOLOGI AERODINAMIKA, AEROELASTIKA DAN AEROAKUSTIKA BPPT INDONESIA Dira Karlina; Yulies Herni
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.v5i1.421

Abstract

This research was conducted with the aim of knowing the effect of leadership style and work motivation simultaneously on employee performance at the Center for Aerodynamics Technology, Aeroelastic Aeroacoustics (BBTA3) Puspiptek Serpong-South Tangerang. The research method used is descriptive research with quantitative data analysis. The sampling technique used is Saturated Sample with a total sample of 66 respondents at the Center for Aerodynamics, Aeroelastics, Aeroacoustics Technology (BBTA3). Based on the results of data processing, it is known that leadership style affects employee performance with a significant rate value of 0.000 <0.05, then Ha1 is accepted and H01 is rejected. Work motivation has no effect on employee performance with a significant level value of 0.497 > 0.05, then H02 is accepted and Ha2 is rejected. The results of the simultaneous correlation test, leadership style and work motivation with employee performance are 0.678. The coefficient of determination value is 0.459. This means that leadership style and work motivation contribute 45.9%, while the remaining 54.1% is influenced by other variables outside this study.
THE EFFECT OF LEVERAGE AND FIRM SIZE ON TAX AVOIDANCE WITH PROFITABILITY AS MODERATING Muhammad Sopiyana
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.v5i1.422

Abstract

This study aims to analyze the effect of leverage and firm size on tax avoidance and profitability as moderating variables and determine which variables have a dominant influence by collecting data on the publication of annual financial statements of construction companies that have been listed on the IDX and in accordance with the sample selection criteria. The independent variables are leverage, firm size, the dependent variable is tax avoidance and profitability as a moderator. The type of research used in this research is quantitative data. Sources of data used in this study is secondary data. Determination of the sample of this study using purposive sampling, namely the purpose of the sample to obtain a representative sample in accordance with the criteria of construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data obtained from the IDX are then processed and analyzed using the regression method using the e-views version. The results of this study indicate that the leverage variable has no significant effect on tax avoidance, the firm size variable has a negative and significant effect on tax avoidance. This is not followed by the variable leverage and firm size which moderated profitability has no significant effect on tax avoidance.
PENGARUH GENDER DIVERSITY EKSEKUTIF DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI INTERVENING Andri Sjahputra; Sujarwo Sujarwo
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.v5i1.423

Abstract

This study aims to obtain empirical evidence about the effect of executive gender diversity and firm size on firm value with tax avoidance as an intervening variable. This sampling technique uses non-probability sampling and this research was conducted using the Incidental Sampling method using the Slovin formula. Based on the test results, it was found that Executive Gender Diversity and Company Size (Size) had a simultaneous effect on Company Value with Tax Avoidance as an Intervening Variable. Tax avoidance cannot mediate gender diversity and firm size in influencing firm value. This confirms that the value of the company is not affected by the issue of tax avoidance, so that the relationship between the influence of ender diversity and company size tends to be direct.
ANALISIS NET PROFIT MARGIN DAN FREE CASH FLOW TERHADAP EARNING MANAGEMENT SEKTOR INDUSTRI BARANG KONSUMSI Lyandra Aisyah Margie; Habibah Habibah
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.v5i1.424

Abstract

This study aims to determine the effect of net profit margin and free cash flow on earning management. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The number of samples in this study was 64 respondents, using the purposive sample method. The research approach used is quantitative. The analytical method used is multiple linear regression. The results showed that simultaneously, net profit margin and free cash flow had a significant effect on earnings management in the consumer goods industry sector. However, partially, only free cash flow has a significant effect on earnings management, while net profit margin does not significantly affect earnings management in the consumer goods industry sector.
PENGARUH KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA STAFF BIRO PEGAWAI UNIVERSITAS ISLAM NEGERI (UIN) RADEN INTAN LAMPUNG Wahidah, Nur Rachmah; Andhani, Destian; Sunarto, Ading
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.v5i1.425

Abstract

This study aims to determine the effect of job satisfaction and work motivation partially and simultaneously on the performance of bureau staff at the Raden Intan State Islamic University (UIN) Lampung. The research method used is an associative quantitative approach, the population in this study is the staff of the Raden Intan Lampung State Islamic University (UIN) bureau with a total sample of 83 people, while data collection is done by distributing questionnaires to 83 respondents and then analyzed using validity tests. , reliability test, classical assumption test, regression test, coefficient, determination, correlation, and hypothesis testing (t test and f test). The results showed that job satisfaction (X1) had a positive and significant effect on the performance of Raden Intan's employees (UIN) during the Covid-19 pandemic in Bandar Lampung where the value of tcount > ttable was 18,587 > 1,990 with a significance value < 0.05, meaning that the variable satisfaction work has a partial effect on employee performance. Work motivation (X2) does not have a positive influence on employee performance (Y) Raden Intan State Islamic University (UIN) Lampung where the value of tcount < ttable is -0.856 <1.990 with a significance value of > 0.05, meaning that the work motivation variable partially affects employee performance. . Job satisfaction (X1) and work motivation (X2) simultaneously have a positive and significant effect on employee performance (Y) Raden Intan Lampung State Islamic University (UIN) where the fcount > ftable is 170.623 > 3.11 with a significance value < 0, 05 means that the variables of job satisfaction and work motivation have a simultaneous effect on employee performance.
ANALISIS TREN HARGA SAHAM PT UNILEVER INDONESIA PERSPEKTIF NET PROFIT MARGIN, EARNING PER SHARE DAN CURRENT RATIO Rita Satria; Nina Shabrina
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.v5i1.426

Abstract

This research aims to determine the effect of Net Profit Margin (NPM), Earning Per Share (EPS) and Current Ratio (CR) on Stock Prices at PT Unilever Indonesia Tbk for the 2010-2020 period. This research method is a quantitative research method, the population of this study is the financial statements of PT Unilever Indonesia Tbk for the period 2010-2020 and the sample data comes from the balance sheet, income statement and stock price report at PT Unilever Indonesia Tbk for the 2010-2020 period. The results of the t-test in this study showed that the Net Profit Margin (NPM) had a tcount value of -1.468 < from the ttable value of 2.36462 with a significant value of 0.186 > 0.05, meaning that Net Profit Margin (NPM) had no significant effect on prices. shares, while the results of Earning Per Share (EPS) have a tcount of 4.229 > from a ttable value of 2.36462 with a significant value of 0.004 <0.05, meaning that Earning Per Share (EPS) has a significant effect on stock prices. Then the Current Ratio (CR) obtained a tcount value of 0.055 < from a ttable value of 2.36462 with a significant value of 0.958> 0.05 meaning that the Current Ratio (CR) had no significant effect on stock prices. While the results of the F test obtained the Fcount of 10.233 > Ftable 4.35 with a significant value of 0.006 <0.05, meaning that Net Profit Margin (NPM), Earning Per Share (EPS) and Current Ratio (CR) simultaneously have a positive and positive effect. significant to stock prices and the coefficient of determination is 73.5%, meaning that there is a strong level of relationship.
ANALISIS PENGARUH PRICE TO BOOK VALUE PADA PT SURYA CITRA MEDIA DITINJAU BERDASARKAN FAKTOR RETURN ON EQUITY, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO Fakung Rahman; Agus Supriatna; Tiffani Novia Rachmi
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.v5i1.427

Abstract

This study aims to determine the effect of Return On Equity (ROE), Net Profit Margin (CR), and Debt to Equity Ratio (DER) on Price to Book Value (PBV) at PT Surya Citra Media Tbk for period of 2011-2020. The data used is sourced from the financial statements of the company. In this study the authors used quantitative research. The data analysis technique used in this study is multiple linear regression with the help of computer software, namely Statistical Product and Service Solutions (SPSS) Version 23. The sampling technique used was purposive sampling method with certain criteria and obtained a sample of 10 financial statements of PT Surya Citra Media Tbk year 2011-2020. The results of multiple linear regression analysis shows that Return On Equity (ROE) has no effect on Price to Book Value (PBV), Net Profit Margin (NPM) has no effect on Price to Book Value (PBV), while Debt to Equity Ratio (DER) positive effect on Price to Book Value (PBV). And together ROE, NPM and DER have no effect on PBV. The conclusion of this study is that the ROE, NPM and DER variables affect PBV only by 30.89% while 69.11% is determined by other factors from outside the company.
PENGARUH SISTEM PERPAJAKAN, PENGETAHUAN PERPAJAKAN, TARIF PAJAK DAN SANKSI PERPAJAKAN TERHADAP PERILAKU PENGGELAPAN PAJAK PADA WAJIB PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA SERPONG Muhammad Rizal Saragih; Rusdi Rusdi
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.v5i1.428

Abstract

This study aims to analyze the behavior of tax evasion by taxpayers in the Serpong Tax Office. In the test, it involves the variables of the taxation system, knowledge of taxation, tariffs and tax sanctions. This research is a survey research, with a quantitative approach. In the process of statistical analysis, multiple linear regression techniques are used. The sampling technique was carried out incidentally to the total population of 119.925. The results of the study reveal that the tax system has loopholes that can be exploited as an effort to commit tax evasion. Likewise with tax knowledge, the better the knowledge of a taxpayer, then he will know measurable actions that can deceive the tax system. High tax rates encourage people to do tax avoidance. However, tax sanctions did not have a positive effect on reducing tax evasion. This finding confirms that the tax system, knowledge, and tax rates can trigger the occurrence of tax evasion. So it is necessary to strengthen the tax system.
ANALISIS PENGARUH KOMPENSASI DAN KECERDASAN EMOSIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus ATR/BPN Kantah Kab. Wonosobo) Ari Widya Utami; Kusuma Chandra Kirana; Didik Subiyanto
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.v5i1.429

Abstract

The study aims to determine the effect of compensation, emotional intelligence, and job satisfaction on Organizational Citizenship Behavior (OCB) and determine the influence that occurs indirectly on job satisfaction that has a role as a mediator in ATR / BPN Kantah, Wonosobo Regency. Quantitative descriptive research was used by researchers in this study. Employees from ATR / BPN Kantah, Wonosobo Regency became the object of this research. In this study, the questionnaire became a method of data collection used by researchers, with the technique saturated 82 respondents as sampling techniques. Validity and reliability tests are used by researchers to test data quality, with data analysis techniques used, namely classical assumption tests, multiple linear regression tests, hypothesis tests and sobel test. Based on the results of research that has been implemented, it shows that if compensation has a significant positive impact on job satisfaction, emotional intelligence has a significant positive influence on job satisfaction, compensation does not have a significant positive influence on OCB, Emotional intelligence has a significant positive impact on OCB, job satisfaction has a significant positive impact on OCB, job satisfaction can mediate between compensation and OCB, and job satisfaction can mediate for emotional intelligence and OCB.
PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK DAN FOREIGN ACTIVITY TERHADAP TAX AVOIDANCE Yudawirawan, Moh. Yuddy; Yanuar, Yayan; Hamdy, Syaibatul
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.v5i1.430

Abstract

The purpose of this study was to examine and obtain empirical evidence of the effect of financial distress, political connections, and foreign activity on tax avoidance. This research was conducted using secondary data and then processed using the SPSS application program. The sample used in this study amounted to 11 mining companies that have been selected using a purposive sampling method that has met the criteria of 49 publicly traded companies listed on the Indonesia Stock Exchange for the period 2016-2019. The results of research on financial distress have a significant negative effect, while other variables (political connections, and foreign activity) do not have a significant effect on tax avoidance.

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