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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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FAKTOR YANG MEMENGARUHI PURCHASE INTENTION KONSUMEN INDONESIA SAAT BELANJA ONLINE Sheilla Fauzia Rahmi; 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.v5i4.582

Purchase intention is an important trigger that motivates shoppers to shop online through smartphones. Therefore, it is essential to identify determinant factors of customers in Indonesia’s purchase intention on online shopping. This research examines internet self-efficacy, perceived aesthetics to purchase intention directly or mediated through perceived benefit. The study of the impact of hedonic motivations of adventure on purchase intention is also analyzed. The paper carried out a non-probability sampling on a purposive sample of 248 shoppers in Indonesia collected via an online survey. The data of this study were tested using PLS-SEM (Partial Least Squares-Structure Equation Modeling) to test hypotheses. The result of this study indicates that hedonic motivations of adventure and perceived benefit positively affect purchase intention. Internet self-efficacy and perceived aesthetics have a positive impact on perceived benefit. This study also shows that internet self-efficacy and perceived aesthetics positively affect purchase intention mediated by a perceived benefit.

PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA BRAND JSP KIDS MDS DEPOK TOWN SQUARE Agung Tri Putranto; Sigit Purnomo
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.v5i4.583

This study aims to determine how much service quality and price affect the purchasing decision simultaneously at JSP Kids MDS Depok Town Square Brand. This type of research is an associative research using a quantitative approach. The sampling technique used in this study is simple random sampling, using a sample of 99 respondents. Data analysis is a research instrument testing that is validity test, reliability test, classical assumption test. Descriptive analysis and research verification are analysis of respondent characteristics, descriptive analysis of respondents' assessment of qualitative variables, verification analysis (quantitative) namely linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing both partially and simultaneously. The results of this study are the quality of service has a positive and significant effect on purchasing decisions with the regression equation Y= 15,767 + 0.502 X1. Price has a positive and significant effect on purchasing decisions with the regression equation Y= 10,738 + 0.635 X2. Service quality and price simultaneously have a positive and significant effect on purchasing decisions with the regression equation Y = 7.843 + 0.116X1 + 0.586X2. This means that there is a positive and significant influence simultaneously between service quality and price on purchasing decisions on the JSP KIDS MDS Depok Town Square brand.

PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA KARYAWAN PT. JIWA TEKNO KULTURA CIPETE JAKARTA SELATAN Andi Sopandi
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.v5i4.584

The purpose of this study was to determine the effect of leadership style and work motivation on employee job satisfaction at PT. The soul of Tekno Kultura Cipete, South Jakarta, either partially or simultaneously. This type of research used is causal associative with a quantitative approach. The population in this study were employees of PT. The soul of the techno culture of Cipete, South Jakarta. The sampling technique used was saturated sampling technique and the sample obtained in this study amounted to 63 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 Leadership Style (X1) has a positive and significant effect on employee job satisfaction, this is seen in the results of the t-test on the Leadership Style variable of 7.502 with a significant value of 0.000 and t-table df=61 of 2,000. Work Motivation (X2) has a positive and significant effect on Employee Job Satisfaction, this can be seen from the results of the t-test on the Work Motivation variable of 5.312 with a significant value of 0.000 and t-table df=61 of 2,000. Leadership Style (X1) and Work Motivation (X2) have a simultaneous and significant effect on employee job satisfaction, this can be seen from the results of the f test of 28,503 with a significant value of 0.000 and an f-table of 3.150. Leadership Style (X1) and Work Motivation (X2) have an effect on Employee Job Satisfaction (Y) by 48.7%, this is based on the acquisition of an R-Square value of 0.487 or 48.7%. While the remaining 51.3% is influenced by other factors not examined.

PENGARUH FINANCIAL DISTRESS DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Iriyanti Iriyanti; M. Hendri Yan Nyale
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.v5i4.585

Going Concern Audit Opinion can predict whether or not a company may go bankrupt, including one component of a going concern decision. Several factors related to the Going Concern Audit Opinion in this study are the influence of financial distress and the reputation of the auditors and the audit committee as moderators. The purpose of this study was to study and analyze the effect of financial distress and auditor reputation on the provision of going concern audit opinions with the existence of an audit committee as moderating agent for property and real estate companies listed on the Indonesia Stock Exchange (IDX) 2015-2019. The sample taken in this study used purposive sampling. Data analysis using logistic analysis method. The results showed that financial distress and auditor reputation variables had partial or simultaneous influence on going concern audit opinion and the existence of an audit committee was not able to moderate the relationship between financial distress and auditor reputation on going concern audit opinion

PENGARUH PPN, PPNBM, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK YANG TERDAPAT DI KPP PRATAMA DEPOK CIMANGGIS Indra Wadi; Mhd Ali Akbar
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.v5i4.586

This study aims to determine the effect of Value Added Tax (PPN), Sales Tax on Luxury Goods (PPNBM), and Tax Audit on Tax Revenue. This research was conducted at KPP Pratama Depok Cimanggis. The population in this study was 16,648 corporate taxpayers. This research uses quantitative methods; the sample is calculated using the Slovin formula and found 99 corporate taxpayers. Data was collected through questionnaires and analyzed using the SPSS Version 26 program with the data quality test method, classical assumption test, multiple linear regression analysis, t-test, and F test. Based on the study, it was concluded that, partially, Sales Tax on Luxury Goods (PPNBM) does not affect Tax Revenue, while Value Added Tax (VAT) and Tax Audit affect Tax Revenue. Meanwhile, Value Added Tax (PPN), Sales Tax on Luxury Goods (PPNBM), and Tax Audit affect Tax Revenue.

PENGARUH TAX AVOIDANCE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018) Muhammad Rizal Saragih; Rusdi Rusdi
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.v5i4.587

This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 consisting of 166 companies, while the sample of this study is 18 companies with sampling using purposive sampling method. The research method used is descriptive statistics, testing classic assumptions and hypothesis testing multiple linear regression analysis The results showed that tax avoidance has no effect on firm value, dividend policy has an effect on firm value, leverage does not moderate tax avoidance on firm value, leverage does not moderate dividend policy on firm value, and tax avoidance and dividend policy have an influence on firm value.

PENGARUH INTELLECTUAL CAPITAL, INVENTORY INTENSITY DAN MANAGERIAL OWNERSHIP TERHADAP EFFECTIVE TAX RATE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Sujarwo Sujarwo; Andri Sjahputra
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.v5i4.588

This study aims to empirically test and obtain evidence on the effect of intellectual capital, inventory intensity, and managerial ownership on effective tax rates. This study used samples of mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2020 with a population of 48 companies. The method of determining the sample was purposive sampling method obtained by 14 companies with a 5-year observation period obtained from 70 research data. This type of research is quantitative research. The analysis technique used is regression of panel data processed using Eviews software version 9. The results of this study show that in part (1) intellectual capital has a significant effect on effective tax rates, (2) inventory intensity has no significant effect on effective tax rates, and (3) managerial ownership has no significant effect on effective tax rates. Simultaneous intellectual capital, inventory intensity and managerial ownership have a significant impact on effective tax rates.

PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP KINERJA KEUANGAN (Studi Kasus Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar di Bursa Efek Indonesia Tahun 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.v5i4.589

This study aims to determine the effect of Tax Planning and Deferred Tax Expense on Financial Performance in Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange. Taxes are one of the important sources of state revenue to finance state development. This study also discusses deferred tax and tax planning that will be carried out by the company in generating profits by looking at the financial performance of the company. The research period used is the 2016-2020 period). The type of research used in this research is quantitative with secondary data method. The variable for determining the sample of this study used purposive sampling method and based on the criteria obtained 40 company data and analyzed using panel data regression technique with random effects model to test the hypothesis. The dependent variable in this study is Financial Performance, while the independent variable in this study is Tax Planning and Deferred Tax Expense. Hypothesis testing in this study uses multiple linear regression using Eviews version 10 and Eviews version 12. The results of this study indicate that tax planning and deferred tax expense jointly affect the financial performance of the coal mining sub-sector listed on the Indonesia Stock Exchange in 2016 -2020.

PENGARUH PROFESSIONAL FEE AUDIT, AUDIT DELAY TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2021) Riska Damayanti
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.v5i4.590

This study aims to determine the effect of Professional Fee Audit, Audit Delay on Audit Quality with the Audit Committee as a moderator of the LQ45 index companies listed on the Indonesia Stock Exchange in 2018-2021. The population in this study is the LQ45 index companies listed on the Indonesia Stock Exchange in 2018. 2018-2021, the sampling technique uses the purposive sampling method and produces 32 companies. Data analysis used logistic regression test using the Eviews 9 application. The results showed that Professional Audit Fee, Audit Delay had a simultaneous effect on Audit Quality. Against the partial test Professional Fee Audit has no effect on Audit Quality, Audit Delay has an effect on Audit Quality, the Audit Committee is not able to moderate the influence of Professional Audit Fee on Audit Quality while the Audit Committee is able to moderate the effect of Audit Delay on Audit Quality

PENGARUH KUALITAS PELAPORAN KEUANGAN, DEBT MATURITY, DAN FREE CASH FLOW TERHADAP EFISIENSI INVESTASI DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Hanyfah Arifia; Febri Harianto Purbady; Syu’ban Nuradila; Desy Purwasih
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

This study aims to examine the effect of financial reporting quality, debt maturity and free cash flow on investment efficiency with the moderating effect of good corporate governanncr. The population of this research is Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research is quantitative research with an associative method. The data used in this research is secondary data. This research was conducted with the help of Eviews version 9.0. The research method used is multiple linear regression analysis of panel data and moderated regression analysis. The results of this study indicate that the quality of financial reporting, debt maturity and free cash flow simultaneously have a positive effect on investment efficiency. It partially shows that the quality of financial reporting and debt maturity have no effect on investment efficiency, and free cash flow has a negative effect on investment efficiency. Then good corporate governance does not moderate the relationship between financial reporting quality, debt maturity and free cash flow on investment efficiency.

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Contact Name
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+6289688162441

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

Location
Kota tangerang selatan,

Banten

INDONESIA