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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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ANALISIS PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK DI BEI Nadhila Putri Ghaisani; Nurjanti Takarini
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.v5i4.562

Abstract

Financial statements are used to find sources of company financial information that aims to analyze the financial performance of a company. Financial ratios are a tool to see profit growth. This study prioritizes the function of financial ratios to the company's profit growth. This research was conducted with the aim of knowing whether or not there is an influence of financial ratios, namely the ratio of liquidity, solvency and activity on the profit growth of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX). This study used 28 populations. The sample selection used a non-probability sampling technique with purposive sampling type was found to find 19 samples of transportation and logistics companies for the period 2018-2021. Testing the data used consisted of classical assumption and multiple linear regression analysis. The observation results show is that partially the liquidity and solvency variables affect the company's profit growth with a significant negative, while the activity variable affects the company's profit growth with a significant positive. The results of the observation show that the liquidity, solvency and activity variables simultaneously influence the company's profit growth significantly.
FAKTOR PENENTU KINERJA KARYAWAN PADA PT. SEGAR MURNI UTAMA MOJOKERTO Dau Khusnul Nadhiroh; Mei Retno Adiwati
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.v5i4.563

Abstract

Human resource management (HRM) is a crucial aspect of the company's scope when running its organization in order to realize its vision and mission. Good HRM will result in more productive and efficient HR performance. To achieve maximum performance, it is necessary to minimize work stress within the scope of work and the provision of compensation must also be considered. The purpose of the study was to examine the effect of work stress and compensation on the performance of employees of PT. Fresh Pure Utama Mojokerto. The research sample amounted to 84 respondents with saturated sampling method. Data were collected from respondents' answers through the distribution of questionnaires. Testing the validity and reliability of the questionnaire was carried out first. In testing the hypothesis through the SEM PLS analysis method, it can be seen that the t-test, p-values, and path coefficients show that work stress has a non-significantly negative effect on employee performance, while compensation has a significant positive effect on employee performance. Based on the results of R2, 25% of employee performance is affected by work stress and compensation.
LECTURERS' REAL CONTRIBUTIONS TO A RESILIENT INDONESIA IN THE ERA OF SOCIETY 5.0 Umi Rusilowati; Ambar Pratiwi
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.v5i4.564

Abstract

Lecturers as educators must be able to transform into agents of change, agents of analysis, and agents of control towards a strong Indonesia. All of this is in the context of advancing the public interest, educating, and advancing the life of the nation and state. Efforts are being made to implement the Tri Dharma of Higher Education, including education, research, and community service. This study aims to determine the real contribution of lecturers in realizing quality higher education outputs through the implementation of the Tri Dharma of Higher Education. This type of research is descriptive research using the survey method. From the results of this study, it can be suggested that lecturers are a key element to improve qualifications, competencies, and professionalism.
PENGARUH PRIVASI DAN KEAMANAN TERHADAP PENGGUNAAN MOBILE PAYMENT Muhamad Badru Zaman; Ibrahim Bali Pamungkas; Wahyu Andri Wibowo
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.v5i4.565

Abstract

The purpose of this study was to determine how much positive and significant influence privacy and security partially or simultaneously on the performance of using mobile payment (Go-Pay). The object of this research is the students of Pamulang University Faculty of Economics and Business Management Study Program Level 1 users of mobile payment (Go-Pay). The type of research used in this research is descriptive quantitative. Methods of data collection using observation and questionnaires. The sampling technique used slovin with a number of respondents as many as 91 users. The validity of the data in this study used 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 privacy and security on the use of mobile payment (Go-Pay).
PENGARUH PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA: Tinjauan Literatur Ibrahim Bali Pamungkas; Muhamad Badru Zaman; Wahyu Andri Wibowo
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.v5i4.566

Abstract

The aims of this research are a). to determine the effect of education and training (DIKLAT) on performance based on a literature review study, b). to determine the design that is often used in education and training research (DIKLAT) on performance, c). to find out the instruments that are often used in education and training research (DIKLAT) on performance. The method in searching for article data sources is carried out through the GARUDA database (2016-2021) to retrieve relevant articles published in Indonesian. Key terms and phrases related to education and training (DIKLAT) on performance using Literature Review abstracts or research journal texts were reviewed before being included in the review according to the criteria. Based on 10 journals over the last 5 years reviewed, the results state that education and training (DIKLAT) has a positive and significant effect on performance, and based on 10 journals over the last 5 years reviewed, the results show that the most widely used design is survey research design. based on 10 journals during the last 5 years that were reviewed the results were the most widely used instrument was the questionnaire instrument.
PENGARUH PENGETAHUAN, KETERAMPILAN DAN SIKAP KERJA TERHADAP KINERJA PENGELOLA BADAN USAHA MILIK DESA (BUMDES) DIKECAMATAN PALIBELO Komang Sika; Hermanto Hermanto; Agus Susanto
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.v5i4.567

Abstract

Village-Owned Enterprises (BUMDes) are village business entities that are managed by residents and village governments in an effort to strengthen the village economy and build socio-economic residents based on the needs and abilities of the village. oriented towards improving economic and social welfare, functioning actively in an effort to improve the quality of human life and citizens, strengthening the people's economy as under the strength and resilience of the economy. (BUMDes) in Palibelo District. This research is an associative research, namely research that seeks a relationship between one variable and another. The relationship used is a causal relationship that is causal. In this type of research, there are hypotheses that will be tested for truth. The hypothesis itself describes the relationship between two or more variables and to find out whether a variable is associated or not with other variables, and or whether a variable is caused/influenced or not by other variables. The research sample of all BUMDes members of Palibelo District was 54 people. The research instrument is a questionnaire using a Likert scale. The data is then analyzed using multiple linear regression analysis. The results show that knowledge, attitudes and work skills have a significant and positive influence on the performance of BUMDes managers in Palibelo District, Bima Regency. Village governments throughout the Palibelo sub-district should pay more attention to the performance of BUMDes managers by recruiting managers based on competence and carrying out strict supervision of the performance of managers so that the results of supervision become the basis for evaluating the work of each manager.
PENGARUH GAYA KEPEMIMPINAN, KOMUNIKASI DAN KOMPENSASI KERJA TERHADAP KINERJA KARYAWAN PT. ASTRA CABANG BIMA Victor Heri; Hermanto Hermanto; Lina Warlina
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.v5i4.568

Abstract

The purpose of this study was to analyze the partial and simultaneous effect of leadership style, communication and compensation on the performance of employees of PT. Astra Bima Branch. This study used a census sample technique, namely the entire population of 53 employees of PT. Astra Branch Bima was used as the research sample. The instrument of this research was a questionnaire using a Likert scale, and before being used to collect data, the validity and reliability tests were carried out, then the data were analyzed using multiple linear regression. The results showed that: (1) leadership style had a positive and significant effect on employee performance. This shows that there is a good leadership style as expected by subordinates so that the cause of improving employee performance; (2) communication has a positive and significant effect on employee performance. The higher employee performance satisfaction with communication within the company, the impact on increasing the quality and quantity of employee work in the company; (3) compensation has a positive and significant effect on employee performance. The more satisfied employees are with the compensation received will have an impact on morale so that employees will be more motivated in improving their performance; and (4) leadership style, communication and compensation have a simultaneous and significant effect on employee performance. This means that improving employee performance can be done through leadership style, communication and proportional compensation, not only financial compensation but also non-financial compensation. Therefore, company directors should be able to adjust the leadership style to the situation or the employee's work environment so that it can stimulate employee work motivation.
PENGARUH PROFITABILITAS, DEBT COVENANT DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021 Intan Rahma Sari; Cipto Aji Kurniato
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.v5i4.569

Abstract

This research is purposed to analyze and get the evidence empirically about the influence of profitability, Debt covenant and, transfer pricing to the tax avoidance. This research is used quantitative method to collect the data. The data from this research is secondary data that obtained through the annual report and finance reports through the company official websites. The population that used in this research is the thirteen companies that registered in the stock exchange from 2016 to 2021. The writer uses purposive sampling technique as a guideline to determine the sample. This research is also used descriptive statistical analysis, data panel regression analysis, classic assumption analysis, determination of coefficient analysis and, hiphotesis analysis that used Eviews program the twelfth version.
PENGARUH PERTUMBUHAN PENJUALAN, KONSERVATISME AKUNTANSI, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE Jaka Saputra; Purwatiningsih Purwatiningsih
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.v5i4.570

Abstract

This study aims to determine the effect of Sales Growth, Accounting Conservatism, and Fiscal Loss Compensation on Tax Avoidance in manufacturing companies in the pharmaceutical sub-sector consumer goods industry listed on the IDX for the 2016 - 2020 period. Sales Growth Variable is measured by NSGR, Accounting Conservatism is measured by KNSV, Fiscal Loss Compensation is measured by Dummy Variable, and Tax Avoidance is measured by CETR. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique used purposive sampling method, obtained 10 pharmaceutical companies as research samples. The data analysis tool uses the Eviews version 12 software program. The results show that Sales Growth and Accounting Conservatism have a significant positive effect on Tax Avoidance, while Fiscal Loss Compensation has no effect significant to Tax Avoidance.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL KEPALA SEKOLAH DAN KOMUNIKASI INTERPERSONAL TERHADAP MOTIVASI BERPRESTASI GURU SMA DI RAYON 11 KOTA JAKARTA SELATAN Ujang Syaifudin Sumaji
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.v5i4.571

Abstract

This research was conducted in the Districts of Tebet and Setiabudi, with the method of field research through surveys, using questionnaires. The target population is high school teachers, using proportional random sampling technique, the total population is 156 and the total sample is 112 people. Test the instrument to get the validity of the statement items and the reliability of the instrument with Pearson Product Moment and Alpha Cronbach. The principal's transformational leadership instrument has a reliability of rtt = 0.94 interpersonal communication has a reliability of rtt = 0.94, and teacher achievement motivation has a reliability of rtt = 0.96. The influence forecast was analyzed using a single simple regression. The results are concluded that: 1) there is a direct positive effect of the principal's transformational leadership (X1) on teacher achievement motivation (X3) obtaining a regression equation, = 52.497 + 0.654X1 correlation coefficient r31 =) obtaining a regression equation of 0.597 and path coefficient P31 = 3.317 at the significance level = 0.05, (2) there is a direct positive influence of interpersonal communication (X2) on teacher achievement motivation (X3 obtains the equation correlation coefficient r32 = 0.671 and path coefficient P32 = 5.592 at the significance level = 0.05 (3) there is a positive influence on the principal's transformational leadership (X1) on interpersonal communication (X2) obtaining the regression equation and the correlation coefficient r12 = 0.631 and the coefficient of determination P21 = 8.524 at the significance level = 0.05.

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