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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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PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Namira Ufrida Rahmi; Gunawaty Gunawaty; Lamsahat Pangihutan Malau; Mulyani Hofni Br Sitepu
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.v6i1.615

Abstract

The study was conducted to determine the effect of profitability, liquidity, leverage and firm size on the disclosure of Corporate Social Responsibility either partially or simultaneously. This study uses a quantitative descriptive approach, with the population being food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2020. The sampling technique uses Probability Sample with purposive sampling method and obtains sample data of 9 companies and 36 sample data. Analysis of the data using SmartPLS software with the results of the study being that the variables of profitability, liquidity, leverage and company size did not affect the disclosure of Corporate Social Responsibility in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The value of the coefficient of determination is 46.5%. Hypothesis test obtained t arithmetic > t table or (9.139% > 0.985%). Thus H1,H2,H3 and H4 is rejected and Ho is accepted, meaning that there is no a significant influence of profitability, liquidity, leverage and firm size. Profitability, liquidity, leverage and firm size has no a significant effect on corporate social responsibility with the regression equation Y = -0,058X1 + 0,124X2 + 0.,428X3 – 0,08X4, The value of the coefficient of determination is 15,5% while the remaining 84,5% is influenced by other factors.
PENGARUH LOYALITAS KARYAWAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. PMP UNIT BOBBIN JEMBER Izzatun Nisa’ Khaidar Albasari; Mei Retno Adiwati
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.v6i1.616

Abstract

This study aims to determine the effect of employee loyalty and work environment on employee performance at PT. PMP Bobbin Unit Jember. The data used is primary data used is primary data used is primary data from at PT.PMP Bobbin unit Jember. The data sample was taken using the purposive sampling method with the criteria of working period of more than equal to 20 years with a total of 78 samples that will be tested using the SEM PLS application, from the results of the analysis it is known that employee loyalty has an influence on employee performance, while the work environment variable is known to be less effect on employee performance at PT. PMP Bobbin unit Jember.
PENGARUH LINGKUNGAN KERJA DAN PENGEMBANGAN KARIR TERHADAP MOTIVASI DAN KINERJA KARYAWAN DINAS PERUMAHAN RAKYAT DAN KAWASAN PERMUKIMAN (DPRKP) DAN DINAS PEKERJAAN UMUM DAN PENATAAN RUANG (DPUPR) KABUPATEN SUMBAWA Alwan Patawari; Aryana Satrya; Jaka Warsihna
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.v6i1.617

Abstract

The purpose of this study is to analyze the effect of the work environment, career development, work motivation on employee performance. The research object and population in this study were employees of the Public Housing and Settlement Area Office (DPRKP) and the Public Works and Spatial Planning Office (DPUPR) of Sumbawa Regency. The number of samples is 200 people who work at the Public Housing and Settlement Area Office (DPRKP) and the Public Works and Spatial Planning Office (DPUPR) of Sumbawa Regency. The data analysis technique used is path analysis. Based on the results of the classical assumption test, it was found that the model met the required assumptions. The results of hypothesis testing show that 1) the work environment has a positive and significant effect on employee performance at the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency; 2) The work environment has a positive but not significant effect on the Work Motivation of employees of the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency; 3) Career Development has a negative but not significant effect on the Employee Performance of the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency; 4) Career Development has a positive and significant effect on the Work Motivation of the Public Housing and Residential Area Office Employees and the Public Works and Spatial Planning Office of Sumbawa Regency; 5) Work Motivation has a positive and significant effect on Employee Performance at the Public Housing and Settlement Area Office and the Public Works and Spatial Planning Office of Sumbawa Regency.
PERAN DOSEN UNIVERSITAS PAMULANG DALAM MENINGKATKAN PENDAPATAN USAHA UNIMART Fithrah Kamaliyah
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.v6i1.618

Abstract

This research is purposed to analyze the role of lecturer at Pamulang University in contributing from the sales revenue of Unimart so that the business can survive even in the Covid-19 pandemic. The population in this study are financial reports at Unimart Unpam in 2021, while the sample of this research is sales reports at Unimart Unpam in 2021. Data is analyzed using descriptive quantitative techniques by describing the data that has been collected, namely the ratio of lecturer purchases and reports sales of Unimart Unpam in 2021. The results of the research show that there is a fluctuating contribution of lecturers in making purchases at Unimart Unpam in 2021 even though 4881 lecturers have contributed to increasing the business income of Unimart Unpam which is one of the business units in the University of Pamulang which provides various kinds of products needs for lecturers, students, and society in general.
HUMAN RIGHTS RELATIONSHIPS ON THOSE CHILDREN STUDIED IN A SCHOOL UNDER ARTICLE 31 OF EDUCATION OF THE CONSTITUTION OF THE REPUBLIC OF INDONESIA 1945 (at Tunas Mulia Elementary School Gading Serpong) Khairunnisa Khairunnisa; Dewi Ulfah Arini; Tahta Anandea
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.v6i1.619

Abstract

The study aims to identify obstacles - obstacles faced in fulfilling a child's basic human rights (human rights) in education article 31. The protection of human rights became an element of legal sovereignty. A legal requirement is good if it produces a good application. The theory supporting this study is the concept of legal sovereignty, where the theory of justice lies in the two principal principles used in creating justice. Same freedom, as long as it benefits all parties, the principle of inequality used to profit the weakest. The research method used is a correlation description analysis with data collection techniques in-depth interviews, observation, and documentation. Studies show that human rights in children have a correlation value of 0.145. Basically, human rights enforcement efforts in basic have a significantly low correlation with Article 31 Education guarantee freedom in self-development in accordance with a nine-year government program.
PENGARUH KOMPETENSI DOSEN DAN LINGKUNGAN KAMPUS TERHADAP KEPUASAN MAHASISWA S1 AKUNTANSI UNIVERSITAS PAMULANG Prima Sadewa; Riska Damayanti
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.v6i1.620

Abstract

The aims of this study are (1) to determine the effect of lecturer competence on student satisfaction, (2) to determine the effect of the campus environment on student satisfaction, and (3) to determine the effect of lecturer competence and the campus environment together on student satisfaction. This research is a research that uses a quantitative approach. Furthermore, this research is a type of associative research. The data collection technique is in the form of a questionnaire. The data analysis methods in this study are data quality test, classical assumption test, regression test and hypothesis testing. The results in this study are as follows: (1) there is an influence of lecturer competence on student satisfaction, (2) there is an influence of academic services on student satisfaction, (3) there is an effect of lecturer competence and campus environment simultaneously on student satisfaction.
OPTIMALISASI BAURAN PEMASARAN DALAM MENINGKATKAN PENJUALAN PADA KENDARAAN RODA EMPAT DI KOTA URBAN Bima Rizky Ananda; Tiara Oktasari; Moses Moses; Marinus Gea; Jeny Kristiani Gea; Udin Ahidin
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.v6i1.621

Abstract

During the last ten years, there has been an increase in the use of four-wheeled vehicles, especially in urban cities. It is not surprising that there are many vehicle showrooms everywhere, bidding on car sales, both new and used. This condition has increased the intensity of competition among four-wheeled business actors, thus demanding more effort in winning business competition. Based on this phenomenon, in fact this research was conducted, to see and analyze the effectiveness of the marketing mix in increasing used car sales in urban/Tangerang cities. The method used to express these problems is quantitative. That is, the research was carried out statistically, by disclosing field data in an informative and relevant manner, thereby obtaining a statement showing the level of effectiveness of a marketing mix used. To obtain research data, questionnaires were distributed to 100 respondents. This research was conducted in one of the car showrooms, namely Dwi Perkasa Mobiltama, South Tangerang. In translating the research data, a statistical analysis based on estimation/regression was used, in order to obtain the required information. In the analysis stage, measurable efforts are carried out in the form of testing the truth and reliability of the data, testing the prerequisites for regression, and testing the hypothesis. The research results obtained information, that the most effective marketing mix in increasing sales is the product/car quality aspect. This confirms, in the four-wheeled automotive industry, product quality is the main assessment for consumers in purchasing. They will only buy cars that are really good to drive, comfortable, and provide adequate safety.
ANALYSIS OF PROJECT TIME AND COST CONTROL WITH CPM, PERT AND CRASHING PROJECT METHODS IN SHOP BUILDING PROJECTS AT CV. MENTARI PERMAI Rosalinda Rosalinda; Nizmah Nizmah; Suko Ari R; Makmur Makmur; Dian Rarasanti
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.v6i1.622

Abstract

Delays in completing the Kelapa Dua shop-house construction project at CV. Mentari permai is a problem that often arises and affects the overall project work. The purpose of this research is to determine the critical path, calculate the costs incurred in the construction of the Kelapa Dua shop-house construction project with the duration of the initial and accelerated work and calculate the percentage of achievement of the shop construction project at CV. Mutia Enchantment of Nature. To overcome these delays, several control methods are used in project management. The methods used in this research are the Critical Path Method, PERT (Program Evaluation and Review Technique) and the Crashing Project. The results of the CPM planning method analysis obtained the project completion time for 91 days from the initial duration of 154 days. Whereas in reality the CPM method, the project completion time is 101 days from the initial duration of 167 days. In the PERT method, the project completion time is 107 days from a duration of 181 days with a probability of completion of 0.62%. And in the crashing project there is an acceleration of the completion duration for 9 days with an increase in costs of Rp. 26,545,194 and a total cost of Rp. 506,613,766.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK Rananda Septanta
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.v6i1.623

Abstract

This study aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, and fiscal loss compensation on tax avoidance, in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. This type of research is quantitative and the method used is panel data analysis with the help of the Eviews 9 program, to obtain a comprehensive picture of the relationship between one variable and another. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. By using purposive sampling according to the specified criteria. The amount of data collected is 101 financial statement data. The results of this study indicate that institutional ownership and managerial ownership have no effect on tax avoidance while fiscal loss compensation has an effect on tax avoidance, overall three variables have a simultaneous effect on tax avoidance Regency.
ANALISA PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN MARKET EARNING VALUE PERUSAHAAN PROPERTY & REAL ESTATE LQ45 DI BURSA EFEK INDONESIA Andi Martias
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.v6i1.624

Abstract

This study found that there is a corporate governance effect on earnings management practices in companies on the Indonesia Stock Exchange (IDX) as well as corporate performance messages or signals, especially on accrual opportunities. The results prove significant in limiting earnings management and earnings management as a message or signal of company performance, especially on accrual opportunities. The sample is an industrial company with the most shares on the IDX from 2019 to 2021. The sampling method uses a purposive random sampling method, namely: (1) industrial companies, (2) registered on the IDX and issuing annual financial reports for 2019 to 2021, (3) accounting period on an annual basis, and (4) has data on managerial ownership, institutional ownership, independent audit committee commissioners, and obtained a sample of 7 industrial companies. The sampling method is purposive sampling, which is based on annual financial reports. Good governance has been evaluated on the basis of different practices (directors, multiple directors, ownership management and audit committees) while discretionary accruals have been used as a go-between for estimating malpractice in earnings. This was achieved by using a modified Jones model (Dechow et al., 2018) to obtain results. These empirical findings are consistent with the concept of corporate governance. CEO–chair duality is significantly related to earnings management practices and thus, is noteworthy. Information obtained in this study that there is a correlation with two main areas of research, namely, corporate governance and income manipulation. Explicitly confirming that the company is on the IDX, company administration has an impact on the problem of income manipulation. The importance of this research is enhanced by the prevalence of, so-called, "wars of interest" between minority and controlling shareholders rather than between executives and owners.

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