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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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ANALISIS RASIO KEUANGAN DALAM MENGUKUR NILAI PERUSAHAAN BERDASARKAN RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILTAS PADA PT ELANG MAHKOTA TEKNOLOGI TBK PERIODE 2012-2021 Fakung Rahman; Gatut Dradjad Purwoko; Tiffani Novia Rachmi
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 determine the effect of Current Assets (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return On Assets (ROA) and Return On Equity (ROE) on Price to Book Value (PBV) at PT Elang Mahkota Teknologi Tbk for period 2012-2021. In this study the authors used causal associative research using a quantitative approach. The data analysis technique used in this study is multiple linear regression with the help of computer software, namely Statistical Product and Service Solutions (SPSS) Version 26. The sampling technique used was purposive sampling method with certain criteria and obtained a sample of 10 financial statements of Elang Mahkota Teknologi Tbk 2012-2021 period. The results of the t test show that CR, DAR and DER variables have no effect on PBV, while ROA and ROE variables have a positive effect on PBV. However, from the results of the F test together (simultaneously) CR, DAR, DER, ROA and ROE variables there is a significant effect on PBV variable. And the results of the R2 Determination Coefficient Test obtained a correlation coefficient value of 0.0947 or equal to 94.7%, which means that the relationship between CR, DAR, DER, ROA and ROE variables to PBV variable is in a very strong category, namely by 94.7% while 5.3% was influenced by other factors outside this model.

PENGARUH BEAUTY INFLUENCER DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK FACIAL WASH GARNIER DI SURABAYA Elisa Devi Pakan; Sugeng Purwanto
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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There are many beauty products circulating in the market, therefore good marketing management is needed so that it can improve optimal purchasing decisions to achieve company goals. To achieve maximum purchase decisions, it is necessary to pay attention to the importance of beauty influencers and product quality. The purpose of the study was to determine the influence of beauty influencers and product quality on purchasing decisions for Garnier facial wash products in Surabaya. The population used is consumers who use Garnier facial wash. Determination of the sample through purposive sampling technique, to obtain 77 respondents. Data was collected through the distribution of questionnaires through google forms, then processed using the Partial Least Square (PLS) analysis technique. The results showed that beauty influencers and product quality had a significant positive effect on purchasing decisions.

PENGARUH RETURN ON EQUITY (ROE) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PT GAJAH TUNGGAL TBK PERIODE TAHUN 2011-2020 Hendri Gunawan; Henni Marlinah; Devi Putri Isnaeni
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 determine the effect of Return On Equity (ROE) and Debt To Equity Ratio (DER) partially and simultaneously on the stock price of PT Gajah Tunggal Tbk. The independent variables used in this research are Return On Equity (ROE) and Debt To Equity Ratio (DER). While the dependent variable used in this study is the stock price. The population in this study includes all the financial statements of PT Gajah Tunggal Tbk listed on the Indonesia Stock Exchange (IDX), the sample of this research data is the company's financial statements in the form of the Balance Sheet and Profit and Loss of PT Gajah Tunggal Tbk for the period 2011-2020. The method used in this study this is multiple linear regression analysis. Hypothesis testing was carried out using statistical tests, namely the T test (partial) and the F test (simultaneous). The data source for this research is the official website of PT Gajah Tunggal Tbk. Furthermore, the data collection method used in this study is a type of quantitative data. The results of this study indicate that partially Return On Equity (ROE) and Debt To Equity Ratio (DER) have a negative and insignificant effect on stock prices at PT Gajah Tunggal Tbk. Simultaneously, Return On Equity (ROE) and Debt To Equity Ratio (DER) have a negative and insignificant effect on the stock price of PT Gajah Tunggal Tbk.

PENGRUH PENILAIAN PRESTASI KERJA ,DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA BBPPMPV BISNIS DAN PARAWISATA SAWANGAN DEPOK Shella Puspita 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 the study was to determine the effect of partial and simultaneous assessment of work performance, work discipline and motivation on employee performance at BBPMPPV Business and Tourism, Sawangan Depok. This research is associative with a quantitative approach. The population in this study were all employees of the BBPMPPV Business and Tourism, Sawangan Depok, while the sample used in this study was 145 respondents. Data collection techniques by means of questionnaires, and data analysis techniques using instrument test, classical assumption test, regression analysis, coefficient of determination, t-test and f-test. The results showed that partially the work performance appraisal had a positive and significant effect on employee performance, this can be proven from the simple regression value obtained Y=14,283+1,039X1, R Square 29.2%, and the t value of 7,680 > t table 1.9766 with a significant 0.000 <0.05. Partially, work discipline has a positive and significant effect on employee performance, this can be proven from the simple regression value obtained Y=31,543+0,621X2, value R Square is 62.4%, and the t-count value is 15.403 > t table 1.9766 with a significant 0.000 < 0.05. Partially, motivation has a positive and significant effect on employee performance, this can be proven from the simple regression value obtained by Y=31,483+0,617X3, value R Square is 48.1%, and the t-count value is 11.517 > t table 1.9766 with significant 0.000 < 0.05. Simultaneously assessment of work performance, work discipline and motivation have a positive and significant effect on employee performance, this can be proven from the multiple regression value obtained, namely Y=11.097+0.558X1+0.399X2+0.194X3, R Square is 71 %, and the calculated F value is 114.874 > F table 3.06 with a significance of 0.000 <0.05.

PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, PENERAPAN E-FILLING, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI KPP PRATAMA CIMANGGIS Henni Rahayu Handayani; Tri Devi Setianingrum
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 determine the effect of taxpayer understanding, taxpayer awareness, application of e-filling, and tax socialization on individual taxpayer compliance at KPP Pratama Cimanggis. This research is causal comparative by using a quantitative approach. The population in this study are individual taxpayers registered at KPP Pratama Cimanggis. Sampling using simple random sampling technique with a total sample of 100 respondents. Methods of collecting data with a questionnaire. Data were taken in April 2021. Data were analyzed using descriptive statistics, prerequisite test, multiple regression analysis. The results of this study indicate that the understanding of taxpayers does not have a positive and significant effect on individual taxpayer compliance at KPP Pratama Cimanggis. Taxpayer awareness has no positive and significant effect on individual taxpayer compliance at KPP Pratama Cimanggis. The application of E-filling has no positive and significant effect on individual taxpayer compliance at KPP Pratama Cimanggis. Tax socialization has a positive and significant effect on individual taxpayer compliance at KPP Prtama Cimanggis. Understanding of Taxpayers, Taxpayer Awareness, Implementation of E-filling, and Taxation Socialization have a positive and significant effect together.

PEMANFAATAN INOVASI PRODUK HUTAN MANGROVE SEBAGAI PEWARNA ALAMI KAIN BATIK TRADISIONAL MALANG UNTUK MENINGKATKAN PEREKONOMIAN MASYARAKAT DI DESA TAMBAKREJO KABUPATEN MALANG Lilik Sulistyowati; Mohammad Fauzi Hafa; Andilopa Ginting; Darwiyati Darwiyati
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 community of Tambakrejo village needed an assistance regarding innovation and advertising of products derived from mangrove forest, as well as waste management in mangrove forest areas. To support the use of products from mangrove forests this research describes the form of collaborative cooperation between elements of the Quadruple Helix which aims to: (1) develops mangrove products as natural dyes for Malang traditional batik textile, (2) Knowing the limitations and difficulties in the manufacture of mangrove-based product felt by the community, (3) Describe the Quadruple Helix Collaboration strategy in encouraging mangrove-based product to improve the economy of the community in Tambakrejo Village. This quadruple helix model is considered effective because it provides additional opportunity for participation for all existing stakeholders in the area, expressly the community who sees it exclusively as an object of policy-making process. Data collection used a qualitative descriptive approach. The data analysis method uses the Miles and Huberman interactive analysis model. Our findings showed by utilizing Quadruple helix collaborating strategy trial is used in the first model, thus making Universitas Terbuka as a driving force to encourage innovation due to the fact that there was not any community-based creative industry center in Tambakrejo Village. In addition to the fact that the community had never received funding to afford a formal training in the manufacture of mangrove-based product. Mangrove stems, fruits, leaves and roots are used as a raw material for producing natural dye for batik textiles. The collaboration was carried out between the government (head of the village), academics (Universitas Terbuka), private entity (LPK Nawata Korea Center), and 12 member of the community of Tambakrejo. This approach has succeeded in encouraging the community to kick-start innovation in the development of mangrove-based products as natural dyes for Malang traditional batik textile to improve the economy of the community in Tambakrejo village.

PENGARUH EARNING PER SHARE DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PT INDOCEMENT TUNGGAL PRAKARSA TBK PERIODE 2010-2020 Hendri Gunawan
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 determine the effect of Earning Per Share and Net Profit Margin on Share Prices at PT Indocement Tunggal Prakarsa Tbk Period 2010 - 2020. The type of research used is quantitative research with samples in the form of financial statements in the form of balance sheets and profit and loss statements of PT Indocement Tunggal Prakarsa. Tbk period 2010-2020. The results of this study indicate that partially there is a significant influence between Earnings per Share (EPS) on Share Price on PT Indocement Tunggal Prakarsa Tbk. period 2010-2020.proven by the value of tarithmetic = 4.396 while ttable = 2.306 (tarithmetic > ttable) and strengthened by a significance level of 0.002 <0.5. Partially there is a significant influence between Net Profit Margin (NPM) on the stock price of PT Indocement Tunggal Prakarsa Tbk. period 2010-2020. It is proven by the value of tarithmetic = 3.859 while ttable = 2.306 (tarithmetic > ttable) and strengthened by a significance level of 0.005 < 0.5. Together (simultaneously) the independent variable Earning per Share (EPS) and Net Profit Margin (NPM) has a significant effect on the stock price of PT Indocement Tunggal Prakarsa Tbk. period 2010-2020.F valuecalculated smaller than Ftable (9.675 > 4.26) and strengthened by a significance level of 0.007 < 0.05. The correlation coefficient value is 0.841, which means there is a strong positive effect and the R2 value is 0.707. This means that the influence of the independent variable Earning per Share (EPS) and Net Profit Margin (NPM) on the dependent variable Share Price 70.7%, while the remaining 29.3% is influenced by other variables that are not included in this research model.

PENGARUH CAPITAL INTENSITY, INTENSITAS PERSEDIAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Pada Perusahaan Pertambangan terdaftar IDX 2017-2021) Syafrizal Syafrizal; Sugiyanto Sugiyanto
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 test and empirically prove the effect of capital intensity, inventory intensity and leverage on tax aggressiveness. This research was conducted at companies listed on the IDX in 2017- 2021. The type of research used is associative quantitative. The population in this study were all mining 8 companies listed on the IDX in the period 5 years. The number of samples in this study were 40 samples obtained through the purposive sampling method. The data analysis technique used is panel data regression analysis using Eviews V.12 software. The results of this study indicate that capital intensity, inventory intensity and leverage have a significant effect on tax aggressiveness, capital intensity has an effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and leverage has effect on tax aggressiveness.

DAMPAK KINERJA DARI KEPEMIMPINAN DAN MOTIVASI KARYAWAN Mukrodi Mukrodi
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, the researcher intends to know about the problems of performance, leadership and employee motivation. This research uses descriptive quantitative research. The number of samples used was 48 employees, and the sample used was the full sample. The tests used for data analysis included authentication, estimation tests, regression, correlation, determination, and proof of presumption. The conclusion means that leadership has a significant impact on employee performance, with the regression equation Y = 17.505 + 0.571X1. The hypothesis test gets an arithmetic table t > t or (5,522 > 2.013). Motivation (X2) has a significant impact on employee performance. (Y) Using the regression equation Y = 17.501 + 0.578X2. Hypothesis investigation shows that t count > t table or (5 906 > 2 013). While leadership and motivation at the same time have a significant positive effect on employee performance.

ANALISIS KINERJA AGEN ASURANSI SUN LIFE SYARIAH DI PT. SAHABAT SUKSES BERBISNIS SURABAYA Selvia Maisyaro; Bowo Santoso
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (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.v5i4.561

This study aims to determine the effect of discipline, motivation and self-efficacy on the performance of Sun Life Syariah insurance agents at PT. Sahabat Sukses Berbisnis Surabaya. The population in this study uses all agents owned by the insurance company Sun Life Syariah at PT Sahabat Sukses Berbisinis Surabaya as many as 94 insurance agents. The sampling technique used was the saturated sampling technique so that all the population was sampled, obtained as many as 94 respondents. Data was collected through questionnaires, which were then processed using Partial Least Square (PLS) data analysis techniques by conducting validity tests, reliability tests, structural model tests and hypothesis testing. The results showed that discipline, motivation, and self-efficacy had a positive and significant influence on the performance of Sun Life Syariah insurance agents at PT. Sahabat Sukses Berbisnis Surabaya.

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Kota tangerang selatan,

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INDONESIA