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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 KUALITAS PRODUK DAN EKUITAS MEREK TERHADAP LOYALITAS PELANGGAN PT. LOTTE INDONESIA Chaeru Syahru Ramdani
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.v5i4.572

Abstract

he food and beverage industry is growing rapidly, the food and beverage industry demands the implementing parties of the food and beverage industry to improve the quality of their services. With good service, it is hoped that satisfaction will be achieved. Therefore, it is necessary to analyze the resulting quality. The quality or quality of a good product will lead to satisfaction. PT. Lotte Indonesia is a company engaged in the supervision of snacks that is well known by the people in Indonesia, especially in the Greater Jakarta area. The sample used in this study were 80 customers. The analysis used in this study includes descriptive techniques used to describe the object of research, how the profile of PT. Lotte Indonesia describes the tabulation results, and the technique of inferential statistical analysis is carried out using Multiple Linear Regression Analysis. Multiple Linear Regression Analysis is useful in estimating the value of the dependent variable by using more than one independent variable and using the help of computer analysis tools through the IBM SPSS 21 program. Simultaneously, the variables of product quality and brand equity have a significant positive effect on customer loyalty. This is evidenced by the F-count (F-Statistics) of 5.860 with a significance level (probability number) of 0.032 <0.05. while the F-Table with df1 = 2 and df2 = 7 at the 0.05 level is 4.74, thus F-Calculate (5,860) > F-Table (4.74) means that all independent variables jointly have a significant effect on the dependent variable, so it can be concluded that there is a significant positive influence there is customer loyalty PT. Lotte Indonesia (xylitol). While brand equity partially has a negative effect on customer loyalty PT. Lotte Indonesia (xylitol). Because from the results of the analysis that has been carried out, namely tcount -0.463 < ttable 2.6403, it is not in the area of ??acceptance of Ho (accepted), so the brand equity variable has no effect on customer loyalty with a 95% confidence level.
PENGARUH MANAJEMEN LABA, INTENSITAS MODAL DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Subsektor Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)
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.v5i4.573

Abstract

This study aims to provide empirical evidence of the effect of Earnings Management, Capital Intensity and Company Age on Tax Avoidance. This study uses a quantitative approach and the data used are secondary data. The population in this study are property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The method in determining the sample using purposive sampling. Obtained a sample of 14 companies with a period of five years so that the total obtained is 70 sample data. When testing there are extreme values ??so that 17 sample data experience outliers. The method used is multiple linear regression descriptive statistical test, panel data regression model analysis, the selected model selection test is the Random Effect Model, classic assumption test, multiple linear test and hypothesis testing with the help of statistical data processing Eviews version 9. The results of this study show that Earnings Management, Capital Intensity and Company Age simultaneously have a significant effect on Tax Avoidance. Earnings Management has no significant effect on Tax Avoidance. Capital Intensity has a significant effect on Tax Avoidance. Company age has no significant effect on Tax Avoidance.
ANALISIS PERILAKU ORGANIZATIONAL CITIZENSHIP BEHAVIOUR PADA KANTOR PUSAT PT. PERKEBUNAN NUSANTARA XI Nadya Gea Elvira; Kustini Kustini
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.v5i4.574

Abstract

This study is useful in knowing the influence of Organizational Culture and Organizational Commitment on Organizational Citizenship Behavior (OCB) in employees. The population for this study is all workers of PT. Perkebunan Nusantara XI are 173 people with a total of 63 respondents. This study uses quantitative methods carried out at PT. Perkebunan Nusantara XI and used a technique for data collection by proportional random sampling. With the collection of data through observation, interviews and questionnaires. From the results of this study, it is found that if organizational culture has a positive and insignificant influence on OCB, it can be concluded that a high level of good organizational culture cannot increase the level of OCB. Organizational commitment has a positive and significant influence on OCB, it can be concluded that high organizational commitment can increase OCB well.
PENGARUH K3 (KESELAMATAN DAN KESEHATAN KERJA) DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA PT. BAMBANG DJAJA Naufal Naputra Ibrahim; Sulastri Irbayuni
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.v5i4.575

Abstract

This research intended to determine the impact of occupational safety&health and human resource competence towards employee performance at PT. Bambang Djaja. Quantitative approach used through simple random sampling technique with total 100 sample employees of PT. Bambang Djaja. The study takes data by distributing questionnaires. Some variables used independent variable, K3 (Occupational Safety and Health) (X1), Human Resource Competence (X2), and the dependent variable, Employee Performance (Y). The analytical tool used Partial Least Square (PLS) model. The results show there is a significants and positive affects between occupational safety&health and human resource on employee performance. The better the implementation of K3 and the superior competence possessed by employees, help the greatest performance of employees at PT. Bambang Djaja.
PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. GLOBAL INFORMASI BERMUTU KEBON JERUK JAKARTA BARAT Noto Susanto; N Lilis Suryani; Iman Syatoto; Darmadi Darmadi
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.v5i4.576

Abstract

The purpose of this study is to determine the influence of leadership on employee performance, the effect of motivation on employee performance and leadership and motivation simultaneously on employee performance at PT. Global Quality Information. This research uses quantitative research with sampling using simple random sampling technique. Based on the analysis that has been done, there is a significant influence of leadership on employee performance with a regression coefficient of 0.127. There is a significant effect of motivation on employee performance with a regression coefficient of 0.682. There is a significant influence of leadership and motivation on performance with a contribution of 47.2%. This finding firmly confirms the fact that at work, it is very necessary to have a good leader who is able to bring positive changes to employees and the company. In addition, the existence of self-motivation or the desire to work with enthusiasm is a factor that also determines how productivity and performance increase.
KEPATUHAN WAJIB PAJAK UMKM KABUPATEN KARO DITINJAU DARI PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN, INSENTIF PAJAK DAN PENGETAHUAN PERPAJAKAN Yunita Eriyanti Pakpahan; Ewin Ginting
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.v5i4.577

Abstract

The purpose of this research is to test and analyze the compliance of MSME taxpayers in Karo Regency. The total population in this study was 10,440 MSMEs recorded at the Karo Regency Cooperative, Employment and MSME Service from the agriculture, industry, services and tourism sectors. A sample of 100 SMEs was determined using the Slovin sample size formula. The sampling technique used was simple and purposive random sampling technique. Data were analyzed using descriptive statistics. The conclusion obtained from this study is that the variables of understanding the preparation of financial statements and tax incentives have an effect on MSME taxpayer compliance. However, tax knowledge does not affect the compliance of MSME taxpayers in Karo Regency.
ANALISA DAMPAK KEBIJAKAN PEMERINTAH TENTANG COVID-19 TERHADAP PRASARANA, SARANA DAN SDM PERKERETAAPIAN YANG BERPENGARUH PADA KUALITAS LAYANAN PT MRT JAKARTA TAHUN 2021 Handri Pirmansah; Julison Arifin; Erman Noor Adi; Masjraul Hidayat; Soemino Eko Saputro
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.v5i4.578

Abstract

In 2020, a pandemic hit Indonesia, resulting in many Indonesians being exposed to the Covid-19 virus. To reduce and reduce the risk of Covid-19 transmission, the government has imposed a restrictive policy known as the Enforcement of Community Activity Restrictions (PPKM) in all areas of the islands of Java and Bali. The impact of the implementation of this policy is the reduction in the number of passengers per day on all transportation lines. The purpose of this study was to determine the effect of government policies on railway infrastructure, facilities and human resources as well as MRT Jakarta operations which affect the service quality of PT MRT Jakarta. The method used is quantitative by distributing questionnaires to passengers using MRT Jakarta. The results of the study are government policies have a significant influence on infrastructure, facilities, human resources and MRT Jakarta train operations and train operations have a significant influence on PT MRT Jakarta's service quality as much as 84.8%.
PENGARUH ORANG TUA, PENGETAHUAN KEUANGAN DAN GAYA HIDUP DALAM POLA PENGAMBILAN KEPUTUSAN FINANSIAL MAHASISWA Lioni Indrayani; Wisjnumurti B Permadi
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.v5i4.579

Abstract

College student represent young adult who are well educated especially comes to financial considerations. In daily basis, students need to make financial decisions in quick and accurate manner. One of them is about saving. Saving is known as an attitude as to how important future to most people. Saving is an action of keeping a part of income for future consumption. People have their own motives for saving their money. It is also believed that those motives are influenced by several things such as home education, school education and personal life-style. We are interested to study those motives, how they influences saving behaviour. We distributed questioners to University of Pamulang students and had received 100 answers which then we summarized and studied the results so we can have a good understanding on motives that influence on saving behaviour.
RELATIONSHIP BETWEEN PRESTIGE VALUE, UTILITARIAN, HEDONIC, AND SELF-ESTEEM MOTIVES TOWARDS ONLINE SHOPPING BEHAVIOR THROUGH SHOPPING INTENTION AND IMPULSE SHOPPING TENDENCY Alieffira Raizha; Kurniawati Kurniawati
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.v5i4.580

Abstract

Marketplace is currently being disrupted by technology, similar to how the internet and digital platforms explosive rise in the globalization era. The growth of e-commerce changed customer behavior in purchasing items, from offline to online shopping, caused by some motives i.e., hedonic motives, self-esteem, and utilitarian motives. This study aims to comprehend how self-esteem, hedonic value, and utilitarian motivations relate to online shopping behavior, using shopping intention and impulse buying tendency as mediators. This study supports the idea that customers' online purchasing behavior is influenced by their intentions to shop and their propensity for impulsive purchases. 302 respondents who utilize e-commerce were distributed and their responses were gathered. As one of the requirements in this survey, respondents who complete the survey are people who have utilized e-commerce platform for at least three months. AMOS was used to analyze this study. Additionally, this study demonstrates that shopping intention is primary in online shopping behavior. This knowledge will help marketers develop strategies to maximize business performance, such as creating a variety of product categories that can boost customers' self-confidence. The product assortment should also be visually appealing, motivating, and emotionally appealing to the target market. Further discussion and implications are provided in the article.
PENGARUH PELATIHAN KERJA DAN PENGHARGAAN SERTA LINGKUNGAN KERJA FISIK TERHADAP RETENSI KARYAWAN (STUDI PADA CV SUMBER ANUGRAH) Sandy Khristian; Kusuma Chandra Kirana; Epsilandri Septyarini
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.v5i4.581

Abstract

This research was conducted to find out how the Effect of Job Training and Rewards and Physical Work Environment on Employee Retention. This research was conducted at CV Sumber Anugrah with a population of all employees of CV Sumber Anugrah with a population of 200 people and for the sample used as many as 134 people with calculations using the slovin formula. Data analysis method is quantitative analysis using purposive sampling where the purpose of this study is to describe the relationship between variables and other variables in order to test hypotheses. The sampling technique used is probability sampling, which is characterized by simple random sampling or simple random sampling is a sampling technique that gives equal probabilities to all members of a population. The results of the study are the variables of job training and rewards partially had no significant effect on employee retention, but the physical work environment variable had a significant effect on employee retention. Simultaneous test results indicate that all independent variables combined have a significant impact on CV Sumber Anugrah's employee retention.

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