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

SJR
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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 882 Documents

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MEMBANGUN KINERJA KARYAWAN MELALUI ANALISIS LINGKUNGAN DAN BEBAN KERJA Purwatiningsih, Mrs
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Inability to compete in the globalization is company failure in developing HR. Therefore, a study should be made factors that affect employee performance. This study aims to analyze the influence of work environment and workload on employee performance of PT Kesuma. The data collection technique of this research uses the questionnaire with a measurement scale of research variables such as the Likert scale for the Working Environment variable (X1), Workload (X2) and Performance (Y) as a form of respondent's approval level or disagreement to a series of questions that measure an object. The population of this research was based on all PT Kesuma personnel totaling 275 people. The sample used is based on the calculation of Slovin formula as many as 163 respondents (PT Kesuma personnel). The data analysis method uses validity and reliability test, classical assumption test, simultaneous test, partial test and determination test. The results of the study show that both partial and simultaneous, work environment and workload have a significant effect on performance. For optimal employee performance, PT Kesuma first builds a comfortable work environment

PENGARUH FREE CASH FLOW, GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN LEVERAGE TERHADAP MANAJEMEN LABA Satiman, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

The bad impact of loss is bankruptcy and distrust. Therefore, a financial study is needed to find out many factor should be improved. The purpose of this research is to known the effect of free cash flow, good corporate governance, audit quality, and leverage on earning management. The research is analyzing description on quantitative approach.The data on this research is from one of webs governance at www.idx.co.id with the scope of research is manufacturing company, in the sector of basic industry and chemical. Population in this research is 60 sompany and the result is 9 sample company at one period. The range in this research start from 2012 ? 2017. The used Technic in this research is classic assumption test and multiple liniear regresion analysis. The result show both simultaneously variable independent has a effect with variable dependen, where variable independent in this research is free cash flow, good corporate governance, the audit quality, and leverage, a meanwhile the variable dependent is earning management. The result on this research, has been found it where the subvariable of free cash flow have a negative effect on earning manajemen, the others subvariable good corporate governance, the audit quality, and leverage has no effect on earning manajemen, for the simultaneously research between free cash flow, good corporate governance, the audit quality and leverage have a effect on earning Management

ANALISIS KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA KARYAWAN RS. PELNI JAKARTA Hanah, Siti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

This analysis reseach is about the effect intelectual quation, emosional quation and spiritual quation on work performance of Pelni Hospital Jakarta. The study attempted to examine a phenomena and to gain empirical evident, as well as to get a brief data on the influence of intelectual quation, emosional quation and spiritual quation on work performance. The study applied descriptive and inductive of multivariat regresion method it?s include 91 respondents as the samples. The samples were selected through proporsionate stratified sampling. The statistical tool were used  is SPSS 17 software as the means to examine the data. The findings could be concluded as follows:  (1) There was positive effect from all independent variables toward work performance within value influence 33,6%. (2) The results of this research indicated that spiritual quation was the greatest affecting to the employee performance was as much as 26,2%. (3) Meanwhile there are positive influence of intelectual quation was equal to 25,8%. (4) Then there are positive affecting of emosional quation was equal to 23,4%. The result suggested, to reach employees better work behavior should be encouraged constantly in order to be stable and to gain a constant synergy from all sides involved in management level of ogranization, whether it is from internal or external

PENGARUH AUDIT DELAY, REPUTASI DAN KOMPLEKSITAS OPERASI TERHADAP TIMELINESS PELAPORAN KEUANGAN PERUSAHAAN PERTAMBANGAN TAHUN 2012-2016 Sujarwo, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Investors don't want to lose opportunities, and the answer is looking at the financial statements. Therefore, reporting companies are not just paper, but proof of trust in investors. This study aims to determine the effect of audit delay, reputation auditor and the complexity of the company's operations against timeliness of financial reporting.  This research is a quantitative research using secondary data obtained from Indonesia Stock Exchange (IDX) during period 2012-2016. Population in this research is mining company listed in Bursa Efek Indonesia. The sample of this research consist of 20 mining companies listed in Indonesia Stock Exchange 2012-2016 which is determined by purposive sampling. Data analysis technique used is logistic interpretation using SPSS version 22. The result showed (1) Audit delay has significant effect on financial reporting timeliness, (2) Auditor's reputation has no significant effect, (3) Complexity of the company's operations has no significant effect, and (4) Audit delay, auditor reputation and company operating complexity simultaneously significant timeliness of financial reporting

ANALISIS KEUANGAN TERHADAP DIVIDEN DAN NILAI PERUSAHAAN PADA PERBANKAN DOMESTIK KOMERSIAL MALAYSIA Amalia Rismanty, Vidya
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Loss of investor confidence means lost opportunity to develop, therefore increasing company value is the answer. This research aims to analyze the effect of profitability, liquidity, and solvability on dividend and its impact on company value.  The population in this research as many as 8 companies listed in Bursa Malaysia period 2011-2015. By using saturated sampling method then 8 companies will be used as research sample. Eviews 9.0 statistical test is done by using regression test of panel data of random effect model. The research method used is quantitative descriptive by doing the activity of collecting secondary data from company annual report. The results showed that simultaneously, profitability/return on asset, liquidity/current ratio, and solvability/debt to equity ratio have significant effect on dividend/debt to equity ratio. Partially, profitability/return on asset and liquidity/current ratio variables significantly positive influence dividend/debt to equity ratio but solvability/debt to equity ratio have negative significant effect on dividend/debt to equity ratio. While dividend/debt to equity ratio has a significant positive effect on company value/price earning ratio

PENGARUH DISIPLIN DAN MOTIVASI TERHADAP KINERJA KARYAWAN Wahyudi, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

The poor performance of employees is not just a matter of attitude, other things like not reaching the target and customer complaints. Therefore a performance study is needed, and this study specifically examines the effect of motivation and discipline on performance. The quantitative approach is used, the research method uses associative causal, the analysis unit is a bank employee, and the research instrument uses a questionnaire with a Likert scale. The analysis method used is multiple linear regression analysis with a sample of 52 and the sampling technique used is a saturated sample technique. Furthermore, the research was carried out by testing with the stages of analysis that included descriptive analysis, validity test, reliability test, linear regression test, correlation coefficient test, simultaneous test and test coefficient of determination. The results showed that the contribution of motivation and discipline to performance was significant. This finding explains that performance will not be achieved if one of them lacks motivation and discipline rules

MENINGKATKAN PRESTASI KERJA DI LINGKUNGAN PERBANKAN Azis, Abdul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

The purpose of the organization is profit, and employee performance is the answer. Therefore, companies work together to develop HR, through training, education, rotation, promotion, compensation, career paths, facilities, and others. On this basis, this study was conducted to analyze the determinants of work performance. To test this research, several methods were carried out including the quantitative approach method, using a questionnaire as a data collection instrument with a Likert scale as a parameter, using multiple linear regression analysis method which includes descriptive analysis, validity test, reliability test, classic assumption test, partial test, simultaneous test, and coefficient of determination test. The object of this research is the Mayora bank in Jakarta with 99 respondents. The results showed there were positive and significant effects of training, motivation and compensation on employee work performance. That is, to be able to improve performance to the maximum, the company must provide ongoing training, provide work motivation (moral or material), and provide appropriate compensation

DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN FOOD AND BEVERAGES DI INDONESIA Sjahputra, Andri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

This study aims to determine the effect of accounting conservatism and inventory intensity on tax avoidance in manufacturing companies of food and beverages listed on the Indonesia Stock Exchange for the period 2013-2017. The population in this study were food and beverages companies listed on the Indonesia Stock Exchange in the period of 2013 to 2017 as many as 21 companies. The type of research used in this study is associative - quantitative research. The data used in this study are secondary data obtained from the annual financial statements of manufacturing companies in the food and beverages sector which are listed on the Indonesia Stock Exchange (IDX) through the site www.idx.co.id. Sampling using purposive sampling method and obtained 40 financial report data manufacturing companies in the food and beverages sector that meet the criteria. Data were analyzed using a multiple linear regression analysis model and using SPSS version 24. The results of the study showed that simultaneously Accounting Conservatism and Inventory Intensity had an effect on Tax Avoidance. And partially, the two independent variables, including Accounting Conservatism and Inventory Intensity, influence Tax Avoidance

MEMBANGUN KINERJA GURU BERLANDASKAN NILAI-NILAI AGAM ISLAM Suryani, Eny
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

In Islam, learning is compulsory. Then in the learning process, Islam provides guidance. It is intended that learning impacts and makes learners nobel. Among the guidelines are patience, commitment, and consistency based on worship. Then the impact of that is sincerity (enjoying learning). For teachers continuous learning is a necessity. Certainly getting a method that is detailed and guaranteed will make it a trustworthy person in educating results-oriented and life benefits (quality). This research was conducted to see how the performance of teachers through the practice of Islamic religious values, whether realized or not. The research method uses a qualitative approach using the interview method and the closed answer scale. The object of this research is a state junior high school in South Tangerang City. The sampling technique uses judgment sampling. The results of the study suggest that the teacher feels emotionally bound by the spiritual which is always practiced to be a good teacher (quality)

DAMPAK PEMBELIAN ONLINE TERHADAP OMZET PENJUALAN BUSANA WANITA DI BLOK B LANTAI LG LOS A-D, PASAR TANAH ABANG Fadillah, Mrs; Anismadiyah, Vega
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Market digitalization provides a great opportunity for businesses. However, the negative impact of the online market has caused thousands of businessmen to go bankrupt. The situation, must be addressed by enthusiasm, so that the impact on business progress. This study aims to examine the effect of online purchases on sales growth. The object of research is Tanah Abang Market, block B with a sample of 50 fashion entrepreneurs. The research method uses quantitative with linear regression analysis. The results showed, there is a large potential for online purchases on sales growth. In fact, it is predicted to be able to eliminate restrictions, if business people concentrate on improving services and affordable prices. In addition, it is possible to form a diverse market segmentation. However, market characteristics are more sensitive to discomfort or loss

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Contact Name
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+6289688162441

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Editorial Address
Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location
Kota tangerang selatan,

Banten

INDONESIA