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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 PELAYANAN TERHADAP KEPUASAN PEMOHON SIM DAN SKCK DI POLRESTA MATARAM Refindo Pradikta Rulando; M Ikhsan; Nurmala Pangaribuan
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

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Abstract

Driving license and Police certificate services carried out by the Mataram City Resort Police in their daily implementation try to provide excellent service with an emphasis on applicant satisfaction. Therefore, this study aims to analyze and determine the level of service quality to the satisfaction level of driving license and police certificate applicants at the Mataram city resort police. The study used a survey method which was conducted by giving a questionnaire to 1302 respondents in the first semester of 2021. The data collection technique using this questionnaire has been tested for validity and reliability.The results from 1302 respondents revealed that the analysis of service quality to the satisfaction level of driving license and police certificate applicants had an responses with very satisfied at 48%, satisfied at 50.6%, quite satisfied 1.1%, less satisfied 0.2% , and not satisfied 0.1%. It can be concluded that the driving license and police certificate services at Mataram city resort police, which are carried out by referring to timeliness, adequate infrastructure, and appropriate rates have been able to provide satisfaction for the applicant.
PENGARUH KINERJA KEUANGAN, KEPEMILIKAN SAHAM DAN REPUTASI AUDITOR TERHADAP INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SEKTOR KONSUMSI YANG TERDAFTAR DI BEI Lia Ira Sahara; Maharani Maharani
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

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Abstract

This study aims to obtain empirical evidence regarding research on the Effect of Financial Performance, Share Ownership and Auditor Reputation on Internet Financial Reporting (On Consumption Sector Companies Listed on the Indonesia Stock Exchange). This study aims to determine the ability of Financial Performance, Share Ownership and Auditor Reputation to influence Internet Financial Reporting. Go public companies that apply Internet Financial Reporting (IFR) on the company's website tend to use the services of a public accountant who has a high auditor reputation with the aim of providing positive value to the company so that disclosure of information or company financial statements is disclosed through Internet Financial Reporting. This study examines the relationship between the independent variable and the dependent variable, while the method of determining the sample is purposive sampling. This type of research uses a quantitative approach, which means as a research method based on the philosophy of positivism, is used to examine certain populations or samples, collect data, use research instruments, analyze quantitative or statistical data, with the aim of testing predetermined hypotheses. The results showed that; financial performance has no effect on internet financial reporting; share ownership has an effect on internet financial reporting; auditor's report has no effect on internet financial reporting; and Financial performance, share ownership, and auditor's report together have an effect on internet financial reporting.
PENGARUH KOMPENSASI DAN PROMOSI JABATAN TERHADAP DISIPLIN KERJA KARYAWAN Endang Sugiarti; Mukrodi Mukrodi; I Nyoman Marayasa
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

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Abstract

Human resource management plays an important role for the company in order to provide maximum results while also having the best professionalism that can be relied on to achieve the company's goals and objectives, namely getting maximum profit. As the main key, human resources will determine the success of the company's activities. The demands of companies to acquire, develop and maintain quality human resources are increasingly pressing in accordance with the dynamics of the ever-changing environment. In an organization, the existence of human resources (HR) is the most important factor, so it can be seen in the reality of organizations or companies that have the same technology, work procedures and organizational structures, but the dynamics or mobility of organizations or companies differ from one another. . This study aims to determine the effect of compensation and promotion on employee performance at PT. Lasting Era Brilliant Thamrin Residence Branch". The method used is explanatory research, and hypothesis testing. With the survey technique, the questionnaire was distributed with a Likert scale. The determination technique uses saturated sampling with 50 respondents. The results showed that the obedience of an employee in the organization is strongly influenced by the amount of compensation and work rewards (in the form of a career). Statistically it shows a positive level of relationship, either partially or simultaneously. This confirms that discipline is born due to many factors, one of which is getting a decent salary and being given a better position.
KOMPETITIF HARGA DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI GERAI SAYUR CIPUTAT Achmad Afif; Arifman Jaya Hura; Dini Anggraini; Irma Suzita; Novan Danurwino; Sewaka Sewaka
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

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Abstract

This study aims to determine, in part or together, the impact of competitive prices and strategic location on purchasing decisions of existing Ciputat Vegetable Outlets. The research method used is associative with a quantitative approach, the research population is consumers, totalling 14,037 (sales data). Based on the Slovin formula, the number of research samples obtained was 99 respondents. The data analysis used a statistical regression test approach. The findings of this study are in the form of information, which shows a positive relationship between purchasing decisions with price and location, both in partial and simultaneous tests. This finding is evidence, consumers set a number of judgments in the decision to buy a product/service, and the most important criteria are about price and location.
HUBUNGAN AUDIT OPERASIONAL DAN PENGELOLAAN PERSEDIAAN BARANG DAGANG TERHADAP PENINGKATAN LABA PADA CV ANEKA SPORTS INDONESIA (Studi Kasus Pada Pada CV Aneka Sports Indonesia Tahun 2022) Muhammad Sopiyana
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

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Abstract

This study aims to determine the relationship between operational audit and merchandise inventory management simultaneously on increasing profits at CV Aneka Sports Indonesia. To determine the relationship of operational audit partially to the increase in profit at CV Aneka Sports Indonesia. To find out the relationship between the management of merchandise inventory at CV Aneka Sports Indonesia. This research is a quantitative research with the subject of this research is KCP BRI Syariah in South Tangerang, with a sample collection technique, namely Non Probability Sampling with a convention sampling technique, with the number of samples being 32 respondents, the data collection method is carried out by observation, interviews, and data analysis is carried out using descriptive analysis using SPSS. 1) This study proves that the audit Operations have a significant effect on the increase in profit. Based on research, the existence of an Operational Audit can make an increase in profits better, and profits will continue to increase if the activities carried out are assessed and evaluated by the Operational Audit. 2) This study proves that inventory management has a significant effect on increasing profits. So based on research, if inventory management in a company goes well in accordance with the rules in the company, it will be able to increase sales at various Indonesian sports cv companies. 3) This study proves that the Operational Audit and Inventory Management on Increasing Profit at CV Aneka Sport Indonesia have a simultaneous effect and based on research that all variables in this study can increase Profit Increase.
THE RELEVANCE OF FINANCIAL LITERACY AND CULTURAL INHERITANCE IN HOUSEHOLD FINANCE DECISION-MAKING Goso Goso
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.v5i4.597

Abstract

The role of households in the financial system, which is a source of household financial complexity, has received insufficient attention. We will investigate how the importance of financial literacy and culture is related to husband and wife's knowledge, skills, and beliefs, as well as their agreement in making decisions about life insurance participation. Married couples conduct separate in-depth interviews, with wives conducting separate interviews and husbands conducting joint interviews. The main topic we cover is how to perform cognitive mapping on data derived from interviews with people of different ethnicities and cultures. The findings of this study confirm that cases in households with a strong individual cultural background where household financial decisions are delegated to the spouse are prevalent. The opposite is true for household couples with a collectivist cultural background, who intends to allow household financial decisions and reach consensus, avoiding the risk of uncertainty with life insurance consumer decision-making. This research project has implications for how financial knowledge is perceived, as well as how income and consumption are allocated. Individuals and couples gain confidence in household financial matters; sources of important decisions made prior to entering the financial markets; placement of investment assets in financial markets; and, finally, the positioning of households as the final owners of productive enterprises in the economy.
KEPEMIMPINAN KETUA PROGRAM STUDI DI MATA DOSEN Wahyudi Wahyudi; Liana Dwi Septiningrum
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.v5i4.601

Abstract

The leader is an organizational figure who is attached to a high position and authority, so that he has a greater ability to run the organization. The importance of the leadership position, so he becomes a strategic partner for all interests, both bottom and top streams, so that a leader needs to put himself in the interests of objective (precision). In essence, this research was conducted to see how the responses/perceptions/assessments of the lecturers on the leadership of the head of the study program from various aspects objectively, thus knowing a comprehensive contextual understanding of his leadership. This research was conducted at Pamulang University in the Postgraduate Program and the Faculty of Economics and Business, and the research correspondents were level one lecturers (study program developers). The sampling technique uses simple random and is carried out directly through the distribution of questionnaires. The research data were analyzed by descriptive quantitative method. The results of the study explain that the leadership of the head of the study program in the Postgraduate Program and the Faculty of Economics and Business has democratic characteristics. This is evidenced by the involvement of level one lecturers in all study program activities, both developmental and other activities.
PENGARUH CONFIRMATION BIAS DAN RISKY CHOICE FRAMING TERHADAP KEPUTUSAN INVESTASI PETANI Ryan Elfahmi; Endang Puji Astutik; Kemas Vivi Andayani
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.v5i4.602

Abstract

This study aims to determine the effect of Confirmation Bias and Risky Choice Framing on farmers' investment decisions. The questions in this study are whether Confirmation Bias affects farmers' investment decisions and whether Risky Choice Framing affects farmers' investment decisions. The analysis technique in this research includes correlation test, determination test and F test which is a model feasibility test, followed by multiple linear regression analysis and hypothesis testing (t). The sample method uses purposive sampling, with several criteria developed previously. Questionnaires were used to collect data from respondents. Respondents in this study were farmers in Blubur Limbangan District, Garut Regency. In total there are 356 respondents. Based on the results of hypothesis testing (t), Confirmation Bias affects farmers' investment decisions and Risky Choice Framing affects farmers' investment decisions.
STRATEGI MANAJEMEN SUMBER DAYA MANUSIA DALAM PENINGKATAN MOTIVASI KERJA KARYAWAN PADA PT GARUDA KARYA MANDIRI
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): 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.v6i1.613

Abstract

This study aims to find out what strategies are carried out by the company in this case the human resource management department to increase work motivation at PT Garuda Karya Mandiri. The findings of this study are expected to be able to find out the strategies and steps taken by the company's human resource management to increase work motivation for employees in running the company's organizational wheels. Where we know that in the era of free competition that is so tight today, work motivation that remains high and well maintained will have an impact on achieving optimization of company performance. If this is realized in a company, it can be said that the company will be able to continue to grow, compete and survive very well. In an effort to always maintain employee work motivation so that it is always optimal, a certain strategy is needed by the company's human resource management to make the right steps in increasing employee motivation in the company. The method used in this study is a qualitative method using the motivational theory of Abraham Maslow in seeing and explaining the human need to live. The results of this study found that there were at least three main strategies carried out by the Human Resources Management of PT Garuda Karya Mandiri in increasing employee motivation, namely (1) Compensation Stability Strategy, (2) Firmness Strategy in the Application of Rewards and Punishments, (3) Clarity of Planning Strategy Career path.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2012-2021) Rita Satria; Tya Widyawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): 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.v6i1.614

Abstract

Institutional ownership is the ownership of shares of a company by institutions or institutions such as insurance companies, banks, investment companies, and other institutional ownership. Debt policy is a company policy in determining how much the company's funding needs are financed by debt. Based on the research results, institutional ownership has no effect on firm value. This is evidenced by the results of the t test obtained tcount of -3.417562 and ttable of 2.01174 with a significant level of 0.0013. In this study, with a significance <0.05 (0.0013 <0.05) and tcount <ttable (-3.417562 <2.01174). Based on the research results, debt policy has no effect on firm value. This is evidenced by the results of the t test obtained tcount of 1.465681 and ttable of 2.01174 with a significant level of 0.1494. In this study, with a significance > 0.05 (0.1494 > 0.05) and tcount <ttable (1.465681 <2.01174). Based on the results of the study simultaneously showed that the significant value was less than 0.05 (0.004589 <0.05) where the value of Fcount > Ftable (6.050832 > 3.20). The result of Adjusted R Square (R2) is R Square which has been adjusted, a value of 0.170920 or 17.09% indicates the contribution of the independent variable to the dependent variable.

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