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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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ANALISIS PERSISTENSI LABA PERSPEKTIF ARUS KAS OPERASI DAN TINGKAT HUTANG PADA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA Yenni Cahyani; Suciati Muanifah
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.v5i1.450

Abstract

Various ways are used to increase profits, because the company realizes that there are many things that can be done with profits, including the existence of the business in the future. Several financial instruments, which are considered to determine the persistence of earnings are operating cash flows and debt levels. The two instruments describe the current and future earnings conditions, so they need to be taken seriously. Therefore, this research was conducted, to try to estimate the possibility of increasing earnings persistence based on cash flow and debt instruments. In carrying out scientific evidence, this research determines quantitative as the fundamental analysis, using the causal method, so that the estimated value is obtained. The research data is secondary, obtained from the financial statements of 17 financial sub-sector companies listed on the Indonesian stock exchange. The financial report data used were 102 (2015-2020 period), based on the determination of a number of criteria (purposive), then analyzed using panel data regression statistics. The results showed that earnings persistence would increase maximally in the simultaneous model, amounting to 27.61%. This means that optimizing operating cash flow and controlling debt are options for companies to increase earnings persistence, which in turn can increase the value of the company in the future.
ANALISIS PENGARUH FRAUD PENTAGON MODEL DALAM MEMPREDIKSI KETERJADIAN FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) Farrah Geubrina Rezeki
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.v5i1.454

Abstract

This study aims to determine the effect of Fraud Pentagon Model to predicting occurrence of Fraudulent Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Pentagon Fraud Model is a development of Fraud Triangle Theory and Fraud Diamond, including opportunity, pressure, competence, rationalization, and arrogance. The sample consisted of 83 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, selected using purposive sampling method. The data analysis method used is multiple regression with SPSS version 25.0. The results of this study indicate that pressure and arrogance influence in predicting the occurrence of Fraudulent Financial Statements. While rationalization, opportunity, and competence have no effect in predicting occurrence of Fraudulent Financial Statements.
PENGARUH KENAIKAN HARGA JUAL TERHADAP TOTAL PENJUALAN KACA PADA PT MULTHI ARTHA GRAHA JAKARTA Windy Gustia Wardani
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.v5i1.455

Abstract

Thespurpose of this studyswas to determine theseffect of increasingsselling pricesson total salessat PT Multi ArthasGraha Jakarta.sThissresearch methodologysuses quantitative researchsmethods, starting fromsthe object ofsresearch atsPT Multi ArthasGraha Jakarta. The methodsthat theswriter uses to write this thesis issthrough librarysresearch and fieldsresearch. To besable to determine theseffect of increasing sellingsprices onstotal salessof PTsMulti ArthasGraha Jakarta, we can use correlationsanalysis as a testing tool. Meanwhile, to find out how big the role of the increase in selling prices insincreasing total sales can be measured by the coefficient of determination or the determining coefficient. This test uses a hypothesis test (t test) with a confidence level of 5% (? = 0.05). Based on the results of the study showed that for six years the company experienced an increase in sales. Sales in 2009 is the base year so there has been no addition or 100.0 and from 2010 to 2014 it was made the current year, in 2010 the index was 110.9, in 2011 it was 123.3, in 2012 it was 136, 6 in 2013 amounted to 151.4 in 2014 amounted to 167.2. Based on the correlation analysis, it is known that the correlation value (r) = 0.99 means that there is a very strong relationship between the increase in selling prices and total sales. While the coefficient of determination is obtained at r2 = 98 and the remaining 1.9% is influenced by other factors that cannot be explained.
PERAN MEDIA SOSIAL, INFLUENCER, DAN KEBUDAYAAN MELALUI PERILAKU KONSUMTIF TERHADAP KEPUTUSAN PEMBELIAN MENGGUNAKAN VARIABEL INTERVENING PADA PRODUK BTS MEAL Ismi Dwi Purwanti; Budi Istiyanto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (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.v5i2.456

Abstract

This research aims to determine the relationship between social media, influencers, and culture on purchasing decisions through consumptive behavior as an intervening variable on BTS Meal products. In this research, social media, influencers, culture and consumptive behavior are aspects that influence BTS fans in buying BTS Meal products. The subjects in this research are BTS Meal fans who live in Solo Raya and are 15 to 50 years old with an unknown number. The sampling method used is the purposive sampling method using quantitative methods using the formula from Sugiyono, the number of samples is 96 people who are rounded up to 100 people with an error rate of 10%. The method of collecting information in this research uses a primary approach by distributing questionnaires. Information analysis was carried out using multiple linear regression with SPSS windows version boost. 26. Information analysis processed through SPSS includes data instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, and heteroscedasticity test) and hypothesis testing (t test, F test, and R2 test).
PENGARUH PENERAPAN SISTEM E-FILING DAN PENGETAHUAN PERPAJAKAN TERHADAP EFISIENSI PELAPORAN SPT WAJIB PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI PT. CALTESYS INDONESIA) Safura, Evi Karina; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (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.v5i2.457

Abstract

This study aims to determine the effect of the application of the e-filing system and knowledge of taxation on the efficiency of reporting individual taxpayers at the PT Caltesys Indonesia office. This type of research uses quantitative methods. Sampling using the Slovin Formula. The data used in this study are primary data. Data collection techniques with survey techniques, namely distributing questionnaires to employees who work at PT Caltesys Indonesia. The total sample in this study was 75 respondents. The analytical method used is multiple regression with the help of SPSS Version 25. The results of the study prove that simultaneously all independent variables, namely the application of the e-filing system and knowledge of taxation have a significant effect on the efficiency of reporting individual taxpayers. Partially the application of the e-filing system (X1) has no significant effect on the efficiency of reporting tax returns, this occurs because taxpayers do not understand the use of e-filing in reporting their tax returns, which means that even though the e-filing system has been implemented within the company, if not supported by knowledge of the system it will not be efficient. Knowledge of taxation (X2) affects the efficiency of reporting such as, which means that if the knowledge of taxation of human resources in a company is good, the level of efficiency of reporting is also good.
PENGARUH MOTIVASI INTRINSIK, KOMPETENSI RELASIONAL, KOMPETENSI KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR BAPPEDA KABUPATEN BIMA Muhamad Akbar Umar; Meutia Meutia; Heriani Heriani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (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.v5i2.458

Abstract

This research aims to test and analyze the effect of intrinsic motivation, Competence of Communication and Work Environment toward employee performance at Bappeda Office of Bima Regency. Population in this research is 64 employees of Staffing at Bappeda Office of Bima Regency. Data analysis was undertaken using statistical programme of SPSS and. The analysis method was multiple linear regression. The method used in this research is quantitative research methods. Independent variables (independent variables) in this study is Intrinsic Motivation (XI), Competence of Relational (X2), Competence of Communication (X3), and Work Environment (X4). Meanwhile, the dependent variable (the dependent variable) is the employee's performance (Y). Sampling technique used in this research was sample saturated technique. The results showed that (1) Intrinsic Motivation have positive effect and no significant effect toward job satisfaction, (2) Competence of Relational have negative effect and significan effect toward job satisfaction, (3) Competence of Communication have negative effect and no significant toward job satisfaction, and (4) Work Environment have positive effect and no significant toward job satisfaction.
PENGARUH MOTIVASI, KOMUNIKASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA ANGGOTA KOMPI 2 BATALYON C PELOPOR SAT BRIMOB POLDA NTB Sudirman Sudirman; Meutia Meutia; Ketut Budiastra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (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.v5i2.459

Abstract

Empowerment and management of Human Resources through an organization or a conducive work environment, good communication, attitudes and behavior of superiors/leaders that will lead to job satisfaction for its members so that it can foster a loyal attitude towards the organization and in the end will have an impact on the quality of service provided. The aims of this study were to analyze and the influence of motivation, communication and leadership style on the performance of members of Company 2 Battalion C pioneer Sat Brimob Polda NTB. This type of research is included in the scope of quantitative research, because the research was conducted using research instruments in the form of questionnaires and the research aims to test the established hypotheses. The population of this study is the population in this study are members of Company 2 Battalion C pioneer Sat Brimob Polda NTB. The sample in this study using the saturated sampling method was chosen because the number of population in Company 2 Battalion C pioneer of Brimob Polda NTB is relatively small. So the number of samples in this study were 95 respondents. After analyzing the validity and reliability of the instrument, the data was analyzed using multiple linear regression. The results of the study concluded that motivation had an effect on the performance of Brimob members. Another variable, namely organizational communication, has a positive effect on the performance of Brimob Battalion C members of the NTB Police. Leadership style has no effect on the performance of members of the Mobile Brigade Battalion C Polda NTB. Based on the value of the Standardized Coefficients Beta, it can be seen that the motivation variable is the most dominant variable that affects the performance of members of the Mobile Brigade Battalion C Polda NTB.
PENGARUH REWARD DAN PUNISHMENT TERHADAP MOTIVASI DAN KINERJA PERSONEL SATLANTAS POLRES LOMBOK TENGAH Marully Rachmat Azwar; Meutia Meutia; Ketut Budiastra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (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.v5i2.460

Abstract

The performance of Central Lombok Police Satlantas personnel greatly affects the quality of service to the community, especially in Central Lombok Regency in dealing with local and international events. The purpose of this study was to examine the impact of reward and punishment on the motivation and performance of Central Lombok Police Satlantas personnel. This research is a quantitative research. Research respondents are 69 people who are personnel of the Central Lombok Police Satlantas and also as a sample. The data analysis method used is descriptive data analysis and path analysis to help explain the direction and magnitude of the influence of extrinsic variables on intrinsic variables clearly. The results showed that the higher the reward given, the higher the personal motivation of the Central Lombok Police Traffic Unit, which means that the reward has a significant influence on the personal motivation of the Central Lombok Police Traffic Unit. The higher the punishment given, the higher the personal motivation of the Central Lombok Police Traffic Unit, which means that the punishment has a significant influence on the personal motivation of the Central Lombok Police Traffic Unit. The higher the reward given, the higher the personal performance of the Central Lombok Police Satlantas, which means that the reward has a significant influence on the personal performance of the Central Lombok Police Traffic Unit. The higher the Punishment given, the higher the personal performance of the Central Lombok Police Traffic Unit, which means that the Punishment has a significant influence on the Central Lombok Police Traffic Unit's personal performance. The higher the motivation given, the higher the personal performance of the Central Lombok Satlantas Polres, which means that motivation has a significant influence on the Central Lombok Police Satlantas personal performance.
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN Tusolihah, Nurdilla; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (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.v5i2.461

Abstract

This study aims to prove empirically the effect of firm growth, capital structure and tax aggressiveness on firm value. This study uses a sample of property and real estate sub-sector companies listed on the Indonesia Stock Exchange during 2016-2020. The type of research used is quantitative research. This research uses purposive sampling. The samples studied were 8 companies and the total sample studied was 40 units of analysis. Analysis of the data in this study using regression analysis using software Eviews Version 9. The results showed that the company's growth, capital structure and tax aggressiveness together affect the value of the company. The partial test of company growth has an effect on firm value, while capital structure and tax aggressiveness have no effect on firm value.
COMPANY SIZE MODERATES CAPITAL INTENSITY, SALES GROWTH, AND MANAGERIAL OWNERSHIP ON TAX AVOIDANCE Anggraini, Anggun; Indawati, Indawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (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.v5i2.462

Abstract

This study aims to examine the effect of capital intensity, sales growth and managerial ownership on tax avoidance. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. Hypothesis testing was carried out using the Eviews 9 application. The samples used in this study were 42 samples of mining companies. sampling method using purposive sampling by using several criteria in accordance with research needs. The analysis technique used in this research is panel data regression. The data studied were obtained from the Indonesian Capital Market Directory (ICMD) of each company. The results of this study simultaneously capital intensity, sales growth and managerial ownership affect tax avoidance. Partially, capital intensity and managerial ownership have no effect on tax avoidance, while sales growth has an effect on tax avoidance. The test results using moderation show that company size can strengthen capital intensity, company size can weaken sales growth. firm size can strengthen managerial ownership.

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