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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 932 Documents

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PENGARUH BOOK TAX DIFFERENCES DAN KINERJA KEUANGAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN DENGAN KAPITALISASI PASAR TEBESAR DI INDONESIA Yulianto Yulianto; Lindawati Lindawati
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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The purpose of this study was to determine the effect of book tax differences and company financial performance on profit growth, in companies with the largest market capitalization in Indonesia from 2016 to 2020. This study uses quantitative data types with descriptive analysis test methods and multiple linear regression analysis. The sampling method is done by purposive sampling technique. The results showed that simultaneously book tax differences (BTD), financial performance as proxied by return on assets (ROA) and total asset turnover (TATO) had an effect on profit growth, while partially only return on assets had an effect on growth profit

PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. SEWU SEGAR PRIMATAMA JAKARTA SELATAN Andi Sopandi
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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The purpose of this study was to determine the effect of work discipline and work motivation on employee performance at PT. Sewu Segar Primatama either partially or simultaneously. This type of research used is quantitative. The population in this study were employees of PT. Primatama Fresh Sewu. The sampling technique used was saturated sampling technique and the samples in this study were 62 respondents. The data collection technique is a questionnaire, while the data analysis uses validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, coefficient of determination analysis and hypothesis testing. The results of this study indicate that Work Discipline has a positive and significant effect on employee performance, this can be seen from the results of the t-test on the work environment variable of 6.846 with a significant value of 0.000. Work Motivation has a positive and significant effect on employee performance, this can be seen from the results of the t-test on the motivation variable of 4.643 with a significant value of 0.000. Work Discipline and Work Motivation have a simultaneous and significant effect on employee performance, this can be seen from the results of the f-test of 43,651 with a significant value of 0.000 and the f-table of 3.18. Work Discipline and Work Motivation affect employee performance by 62.1%, this is based on the acquisition of an R-Square of 0.621 or 62.1%. While the remaining 37.9% is influenced by other factors not examined.

DETERMINASI MOTIVASI HIERARKI MASLOW DALAM MEMPENGARUHI KINERJA DOSEN Endah Finatariani; Yenni Cahyani
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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Fulfilling the performance of the tri dharma is not easy, especially in the field of research and community service. Lecturers are not only required to be scientific, but also to contribute energy, time and costs. Therefore, there needs to be a fulfillment of work spirit, so that lecturers always have reasons/motives in achieving the performance of the tri dharma. In fact, this research is to see the possibility of strengthening the performance of lecturers during the implementation of the tri dharma through the five motivational factors initiated by Maslow. In testing the phenomenon, a quantitative method is used, in order to obtain statistical conclusions in the form of estimated values. Furthermore, regression statistics were used as an analytical instrument. The research was conducted at Pamulang University with lecturers as the unit of analysis. The sampling technique uses simple randomness, where research questionnaires are distributed directly to respondents via google form. The results show that, Maslow's five motivational factors have a real/significant contribution to the achievement of performance. This explains that the fulfillment of various sources of work motivation can foster feelings of enthusiasm to achieve better performance. In fact, the most interesting thing from this finding is that lecturer motivation has unique characteristics, because the self-actualization motivation factor is the most dominant variable in the fulfillment of the tri dharma performance.

THE EFFECT OF LIQUIDITY, GOOD CORPORATE GOVERNANCE, AND COMPANY SIZE ON COMPANY’S FINANCIAL PERFORMANCE (STUDY IN THE PANDEMIC TIME OF COVID-19) Febryanti Simon; Clarissa Maya Devi; Angelia Shavira Putri
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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The purpose of this study is to determine and analyzed the impact of pandemic time of covid 19 to financial performance of company that can be analysed from 3 variable independent, such as: liquidity, good corporate governance, and company size. The research is in companies that listed in Indonesian Stock Exchange (IDX) during pandemic time of covid 19. The sampling technique used purposive sampling and the type of data uses is quantitative with regression analysis method. Based on the test results, it is concluded that institutional ownership has a significant effect on the company's financial performance. Besides having its own meaning, this research also has its own limitations. First, analysis only for Indonesia area (because researcher only took the sample only from companies that listed in IDX). If the sample of companies increases and different countries will give different result and analysis. Second, this research only analyzed the impact during second quarter during pandemic time, if time is extended for one year, will be give different result and supposed to be if the time extended, the result will give more implications. The research implication are as follows: For all high level management in companies, to strengthen decision making during pandemic time of covid 19 should be check and analyzed the financial statement of companies and can give more valuable interpretations analysis for all the user of financial statement.

REAL EARNING MANAGEMENT ANALYSIS ON COMPANY’S PERFORMANCE (CASE STUDY IN PANDEMIC TIME OF COVID-19) Febryanti Simon; Clarissa Maya Devi; Yovita Ariani; Hansel Angga Winata
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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The first case of Covid-19 was first stated in Indonesia on March 2, 2020. Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) better known as the Corona virus is a new type of coronavirus that can be easily transmitted. Indonesia first imposed the large scale social restrictions called PSBB policy for the first time on April 15, 2020. PSBB is one of the government's efforts to break the chain of spread of Covid-19. There was a decrease of 70% of companies that conducted IPOs from before the Covid-19 period and during the Covid-19 period. The company's performance is the crucial matter in achieving the company's targets and for increasing returns for shareholders. The company's performance in this study was measured using Return On Assets (ROA). The ROA ratio is often used by management to measure the performance of a company and assess operational performance in utilizing the resources owned by the company. Real earning management is one of the ways that can be done by the management to achieve profit targets. In this study, it will focus on real earnings management. The selection of samples using purposive sampling and hypothesis tests is conducted using SPSS 25 with a signification rate of 0.05. The study shows abnormal CFO and discretionary expenses which are factors in measuring real profit management have a significant effect on the company's financial performance.

PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS ROA PADA PT BANK CENTRAL ASIA TBK Nina Sabrina; Rita Satria; Ratna Sari
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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The purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) Against Return On Assets (ROA) either partially or simultaneously. The research design used in the preparation of this research is causal associative quantitative which aims to determine the effect of the independent variables on the dependent variable in depth describing or revealing problems, situations, events or revealing facts and trying to find solutions or problem solving. The effect Capital Adequacy Ratio (CAR) on Return On Assets (ROA) at PT Bank Central Asia Tbk has a significant effect between the Capital Adequacy Ratio (CAR) variable on the Return On Assets (ROA) variable seen from the significance value of 0,047 which is smaller than the limit value significance of 0,05.

PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT KIAT PANGAN PERSADA Sheila A Yughi; Arif Siaha Widodo; Arsid Arsid
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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The decline in the sales achievement of PT Kiat Pangan Persada during the 2017-2020 period indicates a decrease in employee discipline and motivation to work so that employees do not work with high enthusiasm. The purpose of this study was to determine the effect of work discipline and motivation on employee performance at PT Kiat Pangan Persada. The research method used is a causal associative method with a quantitative approach. The sampling technique used is a saturated sampling technique with a sample of 60 respondents. Data analysis techniques used are classical assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results showed that work discipline had a positive and significant effect on the performance of PT Kiat Pangan Persada employees with a t count > t table or (6,628 > 2,002). Work motivation has a positive and significant effect on the performance of PT Kiat Pangan Persada employees with a value of t count > t table or (6,311 > 2,002). Simultaneously test the hypothesis that work discipline and work motivation have a positive and significant effect on the performance of PT Kiat Pangan Persada employees with a calculated F value > F table or (32,194 > 2,770).

PENGARUH GAYA HIDUP DAN LITERASI KEUANGAN TERHADAPA KEPUTUSAN BERINVESTASI GENERASI MILINIAL KOTA TANGERANG SELATAN Arman Syah; Akhmar Barsah
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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The main problem in this research is related to the influence of lifestyle and financial literacy on the decision to invest in the millennial generation in South Tangerang City. The purpose of this research is the first to find out partially the influence of lifestyle on the millennial generation's investment decisions in South Tangerang City. The second is to find out partially the effect of financial literacy on the millennial generation's investment decisions in South Tangerang City. The third is to determine the simultaneous influence of lifestyle and financial literacy on the millennial generation's investment decisions in South Tangerang City. The research method used is based on a quantitative type classification with an associative (causal) form. Based on the tests and analyzes that have been carried out in the regression model, the results of the multiple correlation coefficient of 0.605 are included in the strong category, while the value of Adjusted R square as the contribution of the independent variables to the dependent variable is 0.363 or 36.3% where 63.7% is the contribution of other factors not studied. The proof of the partial significance test shows that lifestyle results have a significant effect on investment decisions with a tcount > ttable (7.627 > 1.64), while the effect of financial literacy on investment decisions is obtained by a tcount > ttable (9,962 > 1.64) and it is proven that there is an effect significant. Simultaneous influence of lifestyle and financial literacy on investment decisions there is a significant influence where the value of Fcount > Ftable (114.455 > 2.31).

DAMPAK KOMPENSASI DAN BEBAN KERJA TERHADAP LOYALITAS KARYAWAN PADA PT. BERLIAN MULTI SEJAHTERA Arifa Febriana; Kustini Kustini
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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Human resources are an essential element in determining the smooth running of the organization's activities. Human resources as the company's most critical asset because their role has been used as the subject of company policies and operational activities. The level of employee loyalty in the company is strongly influenced by the compensation and workload given to employees. This study aims to determine the effect of compensation and workload on employee loyalty at PT. Berlian Multi Sejahtera. The sample size of this study was 55 people using the saturated sampling method—the collected data through questionnaires and interviews. The outer model test assessed the validity and reliability of the questionnaire first. In testing the hypothesis using the SEM PLS method, it is known that the t-test, p-values, and the original sample. The results that compensation contributes to employee loyalty, while workload does not contribute to employee loyalty.

PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KEDISIPLINAN KARYAWAN PADA PT. BANK INDEX SELINDO KC. PLUIT Ninik Anggraini
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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The purpose of this study was to determine and analyze the influence of leadership style and work environment on employee discipline at PT. Bank Index Selindo KC. whistle. In this study, researchers took a sample location at PT. Bank Index Selindo KC. whistle. The research method used is quantitative method, while quantitative data processing uses statistical analysis. Determination of the sample using the Slovin formula with an error rate of 5% and obtained a sample of 109 people. Data analysis method with validity test, reliability test, classic assumption test, autocorrelation test, regression analysis, t test. f test and coefficient of determination. The results of the analysis are as follows: Leadership style partially has no effect on the discipline of PT. Bank Index Selindo KC. whistle. The results obtained are known for the leadership style variable (X1) has a t count value of -0.051 < t table 1.98260 and has a significance level of 0.549 > 0.05. The work environment partially affects the discipline of PT. Bank Index KC. whistle. From table 4.19 it can be seen that the work environment variable (X2) has a t value of 6.106 > from t table 1.98260 and has a significance of 0.000 <0.05. Leadership style and work environment simultaneously or jointly affect the discipline of employees of PT. Bank Index Selindo KC. whistle. This is indicated by the significance value of 0.000 <0.05, and the calculated F value of 18.656 > from F table 3.08.

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Contact Name
Wahyudi

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

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Kota tangerang selatan,

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INDONESIA