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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 PROMOSI PENJUALAN DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA KONSUMEN ACE HARDWARE GRAND INDONESIA Siti Aprilliani
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.v5i2.463

Abstract

This study aims to determine the effect of sales promotion and service quality on purchasing decisions of ACE Hardware Grand Indonesia consumers. The research method uses quantitative. The population in this study were consumers who had shopped at ACE Hardware Grand Indonesia, while the number of samples used was 122 respondents. The data analysis method used simple linear regression test, multiple linear regression, correlation coefficient, coefficient of determination, partial t test and simultaneous F test. The results showed that: (1) Partially there is a positive and significant influence between sales promotions on purchasing decisions, with the regression equation Y = 4.675 + 0.912X?, and the coefficient of determination is 62%. (2) Partially there is a positive and significant effect between service quality on purchasing decisions, with the regression equation Y = 5.583 + 0.423X?, and the coefficient of determination is 57.7%. (3) Simultaneously, there is a positive and significant effect of sales promotion and service quality on purchasing decisions of ACE Hardware Grand Indonesia consumers, with the regression equation Y = 1.508 + 0.586(X?) + 0.236(X?), and the coefficient of determination is 72, 1%.
ANALISIS RASIO LIKUIDITAS DAN RASIO RENTABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT.UNILEVER INDONESIA TBK Sri Mardiana
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.v5i2.464

Abstract

PT. Unilever Indonesia Tbk. also generally have the goal of gaining profit / profit, increasing the value of the company and others. However, in this case, based on financial statement data taken from PT. Unilever Indonesia Tbk. that the company experienced a decrease in the level of profit achievement, an increase in operating costs, the existence of assets or funds that were idle because they had not been used optimally. Data analysis techniques using ratio analysis such as liquidity ratios, current ratios, quick ratios and cash ratios The company's liquidity ratio has increased and decreased. The highest Current Ratio value occurred in 2016 at 71.5%, while the lowest value occurred in 2019 at 60.6%, or decreased by 10.9% from the highest. The highest Quick Ratio value occurred in 2015 at 29.9%, while the lowest value occurred in 2019 at 21.2%, or down 8.7% from the highest. The highest Cash Ratio value occurred in 2017 at 96.9%, while the lowest was in 2015 at 33.4%, or down 63.5% from the highest. The company's profitability ratio has increased and decreased. Through analysis tools, namely the profitability ratio of the company's financial performance is quite good because the Gross Profit Margin, Return On Assets and Return On Equity the company's performance is above the industry standard where the industry standard for gross profit margin is 30%, return on assets is 30%, and return on equity. 40% of the industry standard even though the Net Profit Margin is still below the industry standard of 20%.
PENGARUH KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN BSI KCP TULUNGAGUNG Bhernanda Tri Mulia Aziza Putri Artino; Dede Nurohman
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.v5i2.465

Abstract

BSI is a merger of three Islamic bank namely Bank BRI Syariah (BRIS), Bank Syariah Mandiri (BSM) and BNI Syariah (BNIS). The existence of government policies to conduct mergers is expected to provide new financial institution options and prove that BSI has a strong track record in terms of performance. Performance is the result of work achieved by a person or group of people in an organization. This research aims to prove the new performance of BSI employees with this study entitled “Influence of Leadership, Motivation and Work Environment on Employee Performance of BSI KCP Tulungagung. The population in this study was employees of BSI KCP Tulungagung consisting of BSI KCP Tulungagung Sudirman and BSI KCP Tulungagung Trade Center. Quantitative desciptive analysis approach with saturated sampling analysis techniques and data acquistion of 56 respondents. The results of this study were leadership, motivation and work environment positively and significantly on employee performance on BSI KCP Tulungagung and a coefficient of determination (Adusted R Square) value of 0,784 which means 78,4% of leadership, motivation and work environment variables can explain employee performance variables and the remaining 21,6% are affected by other variables not described in the study.
UKURAN BANK, MANAJEMEN LABA, DAN STABILITAS KEUANGAN BANK Sutandijo Sutandijo; Listya Sugiyarti
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.v5i2.466

Abstract

This study aims to empirically test and analyze bank company size and earnings management on bank stability with liquidity, BHC (Bank Holding Company), SOE (State Owned Enterprise), and NEW (de novo bank) as control variables. The population in this study is national commercial banks consisting of private banks and state-owned banks registered with the Financial Services Authority (OJK) for the period 2011-2019. By using purposive sampling method, the number of bank companies that were sampled in this study were 57 bank companies with a total of 855 observations of financial statement data with a period of 28 quarters (9 years). In this study used multiple linear regression analysis techniques and Ordinary Least Square model with data processing using eviews 9 software. The results of this study indicate that simultaneously bank size and earnings management, with control variables namely liquidity, BHC, SOE, and NEW have a significant effect on bank stability. Partially the size of bank and NEW have a negative effect on bank stability, liquidity and SOE affect the stability of the bank positively. Meanwhile, bank earnings management and BHC have no effect on bank stability.
THE INFLUENCE OF SERVICE QUALITY AND SATISFACTION ON CUSTOMER LOYALTY MNC VISION KPP BOGOR Ela Hulasoh
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.v5i2.467

Abstract

The problem in this research is how much influence service quality has on MNC Vision KPP Bogor customers, to find out how much influence satisfaction has on MNC Vision KPP Bogor customer loyalty, and to find out how much influence service quality and satisfaction have on MNC Vision KPP Bogor customer loyalty. So the purpose of this study is to find out how much influence service quality has on customer loyalty MNC Vision KPP Bogor, to find out how much influence customer satisfaction has on customer loyalty MNC Vision KPP Bogor, and to find out how much influence service quality and customer satisfaction have on customer loyalty. MNC Vision KPP Bogor. The method used is quantitative associative, which aims to determine the relationship between two or more variables. This study links service quality and customer satisfaction as independent variables and customer loyalty as the determined variable. The large population in this research object used the Rao Purba sampling technique of 96 respondents (customers), with accidental sampling technique. The results showed that the coefficient of determination (R Square) obtained was 0.551. This means that 49.9% of customer loyalty is influenced by variables of service quality and customer satisfaction, while 55.1% is influenced by other variables not examined in the study such as promotion, price, product, location and image. Thus it is said that H0 is rejected and Ha is accepted, which means that there is a simultaneous influence between service quality and customer satisfaction with customers together.
PENGARUH KEPEMIMPINAN, PENGAWASAN DAN HUKUMAN TERHADAP KEDISIPLINAN KERJA PEGAWAI SEKRETARIAT DAERAH KABUPATEN BIMA Rahmat Kurniawan; Hermanto Hermanto; Agus Susanto
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.v5i2.468

Abstract

Quality and competitive and reliable Human Resources (HR) in completing organizational tasks in order to realize a superior, clean and authoritative government system beginning with the enforcement of employee discipline. This research is an associative or causal research that examines the relationship between leadership, supervision and punishment variables as independent variables on work discipline as the dependent variable. The sample of this study was determined by calculation using the Slovin formula and the sampling technique using the Probability Sampling technique as many as 100 people as the research sample. Then the instrument for data collection is a questionnaire and before being used, the validity and reliability tests are carried out first. The data analysis technique is multiple linear regression analysis, namely the analysis of connecting more than two variables to determine the magnitude of the change from one variable to another variable or in other words a technique that aims to determine the contribution or influence of independent variables on the dependent variable. The results of the description analysis show that the leadership style belongs to the high/good category. Supervision of work is relatively high on average. Regarding punishment, the results showed that respondents rated professionalism in giving sanctions or punishments to employees who were not disciplined in their work as high and the basis for consideration was as good as possible. The average discipline is good/high. The results of multiple linear regression analysis that: (1) Leadership Style Has a Positive and Significant Effect on Employee Discipline; (2) Supervision Has a Positive and Significant Effect on Employee Discipline; (3) Punishment has a positive and significant impact on employee performance; and (4) Punishment is the dominant variable affecting the work discipline of the Regional Secretariat of Bima Regency. The Bima Regency Government, especially the Regent and Deputy Regent and officials within the Bima Regency, should be given strict sanctions for undisciplined employees while still prioritizing supervision and adjustment of their leadership style in order to improve employee work discipline.
PENGARUH KOMPETENSI MANAJERIAL, SUPERVISI DAN SOSIAL KEPALA SEKOLAH TERHADAP MUTU PENDIDIKAN DI SMP NEGERI SE-KOTA BIMA Yati Auliah; I Nyoman Nugraha Ardana Putra; Idha Novianti
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.v5i2.469

Abstract

The aims of this study were to: (1) analyze the effect of principal managerial competence on the quality of education in public junior high schools throughout the city of Bima; (2) analyzing the influence of the supervisory competence of the principal on the quality of education in public junior high schools throughout the city of Bima; (3) analyzing the influence of the principal's social competence on the quality of education in public junior high schools throughout the city of Bima; and (4) analyze the dominant influence on the quality of education in public junior high schools throughout the city of Bima. Theoretically, the results of this research are expected to add insight into the study of science in the field of human resources and hopefully it can be used as a complementary reference for other similar studies in the field of human resources and the quality of education. Practically, the results of this study can provide input, among others, as material used in formulating policies in appointing school principals in a competency-based professional manner, and as material for further studies in the context of implementing school principals' performance evaluations in improving the quality of education in Bima Regency. The population of this study were all State Civil Apparatus (ASN) teachers with the lowest qualification rank/class III-c serving in public junior high schools throughout the city of Bima as many as 127 people and the research sample as many as 100 people after calculations using the Slovin formula and random sampling technique. After analyzing the validity and reliability of the instrument, the data was analyzed using simple linear regression. The results of the study concluded that managerial competence in addition to having a positive and significant influence on the quality of education at state junior high schools throughout the city of Bima is also the variable with the most dominant influence on the quality of education. Supervision competence has a positive and significant influence on the quality of education in public junior high schools throughout the city of Bima, and social competence has a positive and significant influence on the quality of education in public junior high schools throughout the city of Bima. Therefore, the principal as a leader in the school must have and hone competence, especially managerial competence in developing the quality of education, including the supervisory competence and social competence of the principal.
THE EFFECT OF COVID-19 ON MICRO SMALL AND MEDIUM ENTERPRISES CREATIVITY IN TANGERANG CITY Mohamad Safii; Didi Sujadi
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.v5i2.470

Abstract

The research method in this research is descriptive qualitative. Researchers collect, study and describe all the symptoms that occur due to COVID-19. The purpose of this research is to map the policies of the Tangerang city government in strengthening micro, small and medium enterprises. The results of this study are that efforts have been made to increase the income of micro, small and medium enterprises by providing training (capacity building), the approach taken is food safety, halal certification, the importance of certification and product quality and then empowerment programs.
PENGARUH PENGETAHUAN PERPAJAKAN DAN KEPATUHAN PADA USAHA KECIL DAN MENENGAH (UKM) TERHADAP KEWAJIBAN PERPAJAKAN Heri Heri; Henni Rahayu Handayani
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.v5i2.471

Abstract

The purpose of this study was to determine the effect of Tax Knowledge and Compliance on Small and Medium Enterprises (SMEs) on Tax Obligations. The variables that become the focus of this research are Tax Knowledge and Compliance (X) as independent variables and Tax Obligations (Y) as dependent variable. The type of research used in this research is quantitative. The population used is Small and Medium Business Taxpayers (UKM) in South Tangerang City, totaling 11,287 respondents. The sampling technique is the Slovin formula with a sample of 386 respondents obtained from Small and Medium Enterprise Taxpayers (SMEs) in South Tangerang City. Data analysis using Validity Test, Reliability Test, Data Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Coefficient of Determination (KD), Multiple Linear Regression Analysis, Hypothesis Testing (T test) and (F test), then the calculation uses the SPSS program version 22. The results of the analysis and discussion show that partially Tax Knowledge has a positive and significant effect on Tax Obligations, Compliance has a positive effect on Tax Obligations. Simultaneously on Small and Medium Business Taxpayers (SMEs) in South Tangerang City. This means that there is a significant positive influence simultaneously between Tax Knowledge and Compliance with Tax Obligations.
ANALISIS PENERAPAN TAX AMNESTY (PENGAMPUNAN PAJAK) TERHADAP RASIO PAJAK SECARA NASIONAL DAN SECARA REGIONAL (KABUPATEN DAN KOTA TANGERANG) Sapta Setia Darma; Zulva Sudarti; Maya Richmayati; Andi Hidayatul Fadlilah
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.v5i2.472

Abstract

The research for the 2020/2021 academic year is aimed at the application of tax amnesty (tax forgiveness) to tax ratios nationally and at KPP Pratama Tangerang Timur, KPP Pratama Kosambi and KPP Pratama Tigaraksa (KPP Pratama in Tangerang Regency and Tangerang City). Tax Amnesty is a policy in the field of taxation set by the government with the approval of the House of Representatives, this policy provides forgiveness for mistakes that have been made by taxpayers in carrying out their tax obligations in the field of Income Tax (PPh), Value Added Tax of Goods and Services (PPN), and Luxury Goods Sales tax (PPnBM) until the 2015 Fiscal Year. The 2016 Tax Amnesty Policy, which among others aims to increase tax revenues and add to the taxation database, as well as an increase in the tax ratio, therefore, to see the results or impacts, it is necessary to assess or observe the condition of tax revenues, taxation databases and GDP (Domestic Product). Gross) before and after the effective period of the Tax Amnesty policy. This research aims to determine the growth of the tax ratio before and after the 2016 tax amnesty policy nationally and regionally and compare the results. This research method went through several stages, including collecting data on tax revenues and gross domestic product nationally in the period before and after the implementation of the 2016 tax amnesty policy and then calculating the tax ratio. Furthermore, the same steps are carried out regionally (East Tangerang KPP Pratama, Kosambi KPP Pratama and Tigaraksa KPP Pratama which are included in the Pratama KPP in Tangerang Regency and Tangerang City)). And then compare the results between national and regional to find out how the growth of the tax ratio both nationally and regionally after the tax amnesty policy

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