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Scientific Journal of Reflection : Economic, Accounting, Management and Business
ISSN : 26153009     EISSN : 26213389     DOI : -
Core Subject : Economy,
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
Articles 932 Documents
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN PROMOSI JABATAN TERHADAP KEPUASAN KERJA PEGAWAI DINAS PERTANIAN KOTA BIMA Syahruddin Syahruddin; Amir Tengku Ramly; Lidwina Sri Ardiasih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

An organization that is advanced and competitive is an organization that always runs the wheels of the organization well, and pays attention to and fixes the slightest problem in the organization to find a solution. Satisfaction or dissatisfaction in the organization as a reflection of the comparison or gap between what is expected and the reality obtained. Satisfaction will be felt by employees. The purpose of this study was to analyze the influence of leadership style, organizational culture and position promotion on job satisfaction of the employees of the Bima City Agriculture Office. As input for the preparation of programs and activities within the Bima City Agriculture Office. Between the dependent variable and the independent variable. The population of this study were all civil servants serving at the Bima City Agriculture Service as many as 119 people. The sample approach in this study was a probability approach and used arandom sampling techniquewith the Slovin formula so that the number of research samples was 34 people. The research instrument is a questionnaire that uses a Likert scale. The data is then analyzed with multiple linear regression. The results of the study provide empirical evidence that: (1) Leadership style has no significant and significant effect on employee job satisfaction, meaning that high job satisfaction does not depend on the superior's leadership style; (2) Organizational culture has no significant effect on employee job satisfaction: (3) Position promotion has a positive and significant effect on employee job satisfaction at the Department of Agriculture of the City of Bima. Therefore, as an effort to increase job satisfaction, it is necessary to have a professional promotion without being judged on the basis of proximity alone.
PENGARUH MOTIVASI KERJA, KOMPETENSI, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN (Studi Pada Yayasan Tridarma Kosgoro Kabupaten Dompu) Miftahul Su’adah; Endar Pituringsih; Ginta Ginting
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

The purpose of this research is: (a) to analyze the influence of motivation , competence, and compensation influential simultaneously of the performance of employees at the foundation of Tri Dharma Kosgoro, (b) to analyze the influence of motivation, competence, and compensation influential in partial of the performance of employees at the foundation of Tri Dharma Kosgoro. The populationof this research is all employees/employees foundation of Tri Dharma Kosgoro located in Dompu district about the 64, where the sample with the census research, so the entire population as many as 64 the respondents has been used in this research. Statistical analysis technique inferential used is a technique regression analysis worship of idols good by test F and test t. the result of this research showed: (a) motivation influential significantly to employee performance at the foundation is Tri Dharma Kosgoro Dompu district, (b) competence has no significant impact on employee performance at the foundation is Tri Dharma Kosgoro Dompu district, (c) compensation influential significantly to employee performance at the foundation is Tri Dharma Kosgoro Dompu District.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Lia Ira Sahara
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

This study aims to determine the ability of independent commissioners, audit committees, audit quality and capital intensity to influence tax avoidance with the executive character as a moderating variable. This type of research uses a quantitative approach, which means that it is a research method based on the philosophy of positivism, is used to research a specific population or sample, collect data, use research instruments, analyze quantitative or statistical data, with the aim of testing hypotheses that have been determined by taking the company LQ 45 as a sample. The analysis technique used in this research is multiple linear regression with a significance level of 5%. Statistical testing using IBM Statistic SPSS V.25. The results of this study indicate that independent commissioners, audit committee, audit quality and capital intensity have a simultaneous and partial effect on tax avoidance, executive character does not moderate the effect of independent commissioners on tax avoidance, executive character moderates the effect of audit committee on tax avoidance, executive character does not moderate the effect of audit quality on tax avoidance, executive character moderates the effect of capital intensity on tax avoidance.
PENGARUH STRES KERJA, KOMPENSASI DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA PEGAWAI PADA UNIT LAYANAN PENGADAAN BARANG DAN JASA LINGKUP PEMERINTAH KOTA BIMA M. Syukur Dwiriansyah; Meutia Meutia; Heriani Heriani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

This study aims to analyze the effect of work stress, compensation and work discipline on job satisfaction of employees of the Unit Layanan Pengadaan (ULP) Barang dan Jasa Pemerintah Kota Bima. Referring to the level of explanation, this research is classified into associative research. Respondents in this study were employees of the ULP for the procurement of goods/services of the Bima City Government and the Pokja totaled 36 employees at the Procurement Service Unit (ULP) of the Bima City Government. The research instrument used a questionnaire using a Likert scale and the data were analyzed using multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that (1) the lower the work stress, the higher the job satisfaction; (2) the higher the compensation, the higher the job satisfaction; (3) the better the level of work discipline, the higher the level of job satisfaction. (4) Work stress, compensation and work discipline have a significant simultaneous effect on job satisfaction. Therefore, it is better to take policies to increase employee job satisfaction, especially in the Goods and Services Procurement Service Unit of the City of Bima City Government should pay attention to work patterns as an effort to reduce high work stress and compensation adjustments and increase work discipline because it will affect job satisfaction.
PENGARUH LINGKUNGAN KERJA DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PT. BPRS AMANAH INSANI BEKASI Nanda Rodiyana; Elyas Purba Prastiya; Ibrahim Bali Pamungkas
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

The purpose of this study was to determine how much positive and significant influence on the environment and communication partially or simultaneously on the performance of employees at PT. Insani Amanah BPRS. The object of this research is all employees at PT. Insani Amanah BPRS. The type of research used in this research is descriptive quantitative. Methods of data collection using observation and questionnaires. The sampling technique used a saturated sample with the number of respondents as many as 40 employees. The validity of the data in this study used the Validity Test, Reliability Test, and Classical Assumption Test. The result of this study is that there is a positive and significant influence partially or simultaneously between the Work Environment and Communication on the Performance of Employees of PT. BPRS Amanah Insani Bekasi.
PENGARUH ARUS KAS OPERASI DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

This study aims to determine the operating cash flow and sales volatility variables on earnings persistence. The purpose of this study is to determine how much influence operating cash flow and sales volatility have on earnings persistence in Property and Real Estate companies listed on the Indonesia Stock Exchange 2016-2020. This type of research is quantitative. The data analysis technique used is panel data regression with a time series of 6 (six) years, namely the 2016-2020 period and 20 (twenty) companies according to the criteria. From the results of simultaneous hypothesis testing (F test) operating cash flow and sales volatility simultaneously have a significant effect on the earnings persistence variable. Based on the results of the partial test (t test) operating cash flow has a positive and significant effect on earnings persistence, while sales volatility has no significant effect on earnings persistence.
PENGARUH KEPEMIMPINAN, MOTIVASI, DAN PEMBERIAN INSENTIF TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS PENDIDIKAN KEBUDAYAAN PEMUDA DAN OLAHRAGA (DIKBUDPORA) KABUPATEN BIMA Sugeng Widakdo; Amir Tengku Ramli; Lidwina Sri Ardiasih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

This study aims to determine the influence of leadership, motivation and incentives on employee performance. This research was conducted in the Office Education, Culture, Youth and Sports (DIKBUDPORA) Bima Regency. The samples in this study were employees in the education, culture, youth and sports department of Bima Regency, totaling 66 people, but the researchers used a sample with the Slovin formula so as to get a sample as respondents as many as 56 employees. While the method and data analysis used is a quantitative method with multiple linear regression. Based on the results multiple linear regression analysis, the partial test (t-test) proves that leadership variable (X1) has positive and significant effect on employee performance (Y) in the DIKBUDPORA office, Bima Regency, the variable of motivation (X2) has positive and significant effect on employee performance (Y) in the DIKBUDPORA office in Bima Regency, and incentives variable also have (X3) positive and significant effect to employee performance (Y) in the DIKBUDPORA office, Bima Regency. The F test result shows that leadership (X1), motivation (X2) and incentives (X3) simultaneous effect the employee performance (Y) in the DIKBUDPORA, Bima Regency, as evidenced by a value of 0.000.
EVALUASI PENERAPAN PSAK 24 REVISI 2015 MENGENAI IMBALAN KERJA KHUSUSNYA PASCA KERJA PADA PT BA BANGUNAN (Studi Kasus Pada PT BA Bangunan Pondok Cabe Pamulang Tangerang Selatan) Suciati Muanifah; Purwatiningsih Purwatiningsih; Silvia Sari; Afridayani Afridayani; Suripto Suripto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

This Employee benefits are obligations of every company that has a major influence on the company from an external perspective such as stakeholders in this case the company owner or creditors and internal such as workers who will have a direct impact on the company's performance. Due to its great influence on the company, it is deemed necessary for the purpose of this study to properly disclose in accordance with generally accepted financial accounting standards. This study uses a qualitative descriptive research method. The results of the research at PT BANGUNAN Pondok Cabe, South Tangerang, it can be concluded that the employee benefits at PT BA BANGUNAN can be categorized into three categories based on PSAK 24, namely short-term employee benefits, post-employment benefits, and severance pay. PSAK 24. Company management should remain consistent in the application of PSAK 24 so that information on employee benefits reporting remains reliable.
PENGARUH REMUNERASI, ROTASI DAN MUTASI TERHADAP KINERJA APARAT KEPOLISIAN RESOR BIMA Rahmat Firdaus Putra; Amir Tengku Ramli; Made Yudhi Setiani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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This study aims to describe the effect of remuneration, rotation and mutation on the performance of the Bima Resort Police. This research is a quantitative research that uses associative research, namely research that seeks the relationship between one variable and another variable. The population of this study were all Bima Resort Police officers who had been rotated and transferred in 2020, which were 54 people and were used as research samples. The research instrument used in collecting research data is a questionnaire containing questions related to research variables. Before being used to collect research data, the validity and reliability are tested first. Data analysis in analytical research is descriptive analysis and multiple linear regression analysis. The results of the descriptive analysis show that the remuneration variable for the members of the Bima Resort Police in 2021 is quite high, the rotation policy is classified as good in accordance with applicable regulations as well as the mutation policy which is classified as good and the results of the performance questionnaire for the members of the Bima Resort Police in 2021 are classified as high. The results of multiple linear regression analysis that: (1) remuneration has a significant effect on the performance of members of the Bima Resort Police; (2) The rotation policy has no significant effect on members of the Bima Resort Police; (3) The transfer policy has a significant effect on members of the Bima Resort Police; and (4) Remuneration, rotation and mutation have a significant simultaneous effect on members of the Bima Resort Police.
PENGARUH SISTEM PEMBERIAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) TERHADAP KEPUASAN DAN MOTIVASI KERJA APARATUR SIPIL NEGARA (ASN) DI DINAS PARIWISATA PEMUDA DAN OLAHRAGA KOTA BIMA Saiful Akbar; Hermanto Hermanto; Agus Susanto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

The purpose of this study was to reveal the effect of the system of providing additional employee income (TPP) on satisfaction and work motivation of State Civil Apparatus (ASN) at the Department of Tourism, Youth and Sports, Bima City. The population and sample in this study amounted to 32 people. The research instrument used questionnaires, and interviews. Then the data were analyzed by multiple linear regression. The results of the research are that: (1) There is a direct significant effect of the Employee Income Supplemental Provision System on State Civil Apparatus Employees; (2) there is a direct significant effect of job satisfaction on State Civil Apparatus Employees; (3) there is a direct significant effect of the Employee Income Supplement System on Job Satisfaction and Motivation in a stimulant manner; (4) it is known that the direct effect given by job satisfaction on Z (Bima City Youth and Sports Tourism Office) is 0.146. Meanwhile, the indirect effect of job satisfaction through Y (State Civil Apparatus) on Z (Bima City Youth and Sports Tourism Office) is 0.247. So the total effect given by job satisfaction on Z (Department of Tourism, Youth and Sports City of Bima) is a direct effect plus an indirect effect, namely: 0.146 +0.247 = 0.393. With the additional income of employees in the form of facsimile so that it affects job satisfaction and motivation of the State Civil Apparatus (ASN). Additional Employee Income (Incentives) in the form of facsimile will motivate the performance of the State Civil Apparatus at the Bima City Tourism Office.

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