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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
ANALISIS NILAI PERUSAHAAN PERSPEKTIF KEBIJAKAN UTANG DAN LABA: Studi Kasus pada PT Astra Internasional Periode 2012 - 2021 Amthy Suraya
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.v6i1.625

Abstract

This study aims to examine the effect of debt policy and profitability on the company value of PT Astra Internasional Tbk which is listed on the Indonesia Stock Exchange for the period 2012 - 2021. The population in this study is the entire financial statements of PT Astra Internasional Tbk which is listed on the Indonesia Stock Exchange 2012 - 2022. The research sample used in this study is in the form of balance sheet financial statements and financial statements of profit and loss of PT Astra Internasional Tbk which are listed on the Indonesia Stock Exchange for the period 2012 – 2021. The analytical method used is SPSS version 26.0 with the data analysis technique used is the classical assumption test, multicollinearity, heteroscedasticity, normality test, correlation and determination quotient test, simultaneous test and partial test. The results of the t-test study show a sig value of 0.699 > 0.05 and the tcount value is smaller than ttable or 0.403 <2.364 so it can be concluded that the Debt to Equity Ratio has no significant effect on Price to Book Value and the sig value is 0.086 > 0.05 and the tcount value is smaller from ttable or 1,993 <2,364 so it can be concluded that Return on Equity has no significant effect on Price to Book Value while the f-test results show Fcount 11,533 > Ftable 4.74 with a significance level of 0.006 which is smaller than the significant level of 0.05. so that the Debt to Equity Ratio (DER) and Return on Equity (ROE) together (simultaneously) has a significant effect on Price to Book Value (PBV).
FAKTOR-FAKTOR YANG MEMPENGARUHI INFLASI DI INDONESIA (STUDI PADA MASA PANDEMI COVID-19) Febryanti Simon
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.v6i1.626

Abstract

Inflation is one of the indicators in measuring the economic stability in a country. The purpose of this study is to determine and analyzed the impact of pandemic time of covid-19 to inflation in Indonesia. In this research, there are three factors that can effect to inflation; exchange rate, BI rate and money circulation. Data that used in this research in secondary data that collected from www.bi.go.id and www.bps.go.id. Based on the result, it is concluded that BI rate has a significant effect on the inflation. Then, the other variables; exchange rate dan money circulation has no significant effect to inflation.
ANALISIS PAJAK PENGHASILAN BADAN TERUTANG YANG DIUKUR BERDASARKAN PENJUALAN BERSIH DAN BIAYA OPERASIONAL Julian Muhammad Hasan; Liana Dwi Septiningrum
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.v6i1.627

Abstract

This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate Income Tax.
PENGARUH CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA PT BANK MANDIRI Eni Puji Astuti; Rahmi Hermawati; Rima Handayani
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.v6i1.628

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) at PT Bank Mandiri (Persero). This research is a type of quantitative research using descriptive analysis method and using data in financial reports in the form of balance sheets and income statements of PT Bank Mandiri (Persero). for ten years, namely the period 2011-2020. Based on the results of the study, it shows that partially the Capital Adequacy Ratio (CAR) has a significant negative effect on Return On Assets (ROA) and Loan to Deposit Ratio (LDR) has a significant positive effect on Return On Assets (ROA) at PT. Bank Mandiri (Persero). 2011-2020. Then simultaneously or together it shows that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA) and the magnitude of the influence of the independent variable on the dependent variable in this study is equal to 79.1% while the remaining 20.9% is influenced by other factors not examined in this study.
PENGARUH KEPERCAYAAN DAN DAYA TARIK BEAUTY VLOGGER TERHADAP KEPUTUSAN PEMBELIAN BEDAK TABUR PIXY Dinda Ayu Febriana; Sugeng Purwanto
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.v6i1.629

Abstract

Marketing is a critical component of any business that deals directly with customers. A corporation's marketing management improves optimal purchasing decisions to meet company goals. To maximize buying decisions, consider the relevance of trust and the attractiveness of beauty vloggers while reviewing a product. The goal of this study was to see how the confidence variable (X1) and attractiveness variable (X2) affected purchasing decisions (Y) for pixy powder products in Gresik Regency. Using the probability sampling technique as a sample determination based on standards. This study uses the Partial Least Squares SEM method as a tool for analysis. The variables trust (X1) and attractiveness (X2) were found to have a considerable positive effect on the purchasing decision variable (Y). According to R2, the trust and attractiveness of beauty vloggers influence 50% of purchasing decisions.
UPAYA TERUKUR PENINGKATAN KINERJA DENGAN PENGUATAN DISIPLIN DAN PEMBERIAN MOTIVASI KERJA PADA KARYAWAN PT. SEWU SEGAR PRIMATAMA JAKARTA Hira Maulida
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.v6i1.630

Abstract

The purpose of this study was to determine the effect of work discipline and motivation on employee performance at the Tangerang City National Defense Office. either partially or simultaneously. The method used in this research is a quantitative method. The sampling technique used is saturated sampling, using a sample of 60 respondents. The data analysis technique used is statistical analysis by testing the validity test, reliability test, classic assumption test, simple linear test, multiple linear regression test, coefficient of determination, hypothesis t test and hypothesis f test. The results of work discipline research have a significant effect on employee performance partially, indicated by the simple linear regression equation Y = 12.403 + 0.706 X1. This is evidenced by the hypothesis test obtained tcount > ttable (3.469 > 2.000) and reinforced by the ? value < Sig.0.05 or significance <0.05 (0.000 <0.05). Motivation has a significant effect on employee performance partially as shown by the simple linear regression equation Y = 15.412 + 0.637 X2. This is evidenced by the results of the hypothesis testing obtained tcount > ttable (3.395 > 2.000) and reinforced by the ? value < Sig.0 .05 or a significance value <0.05 (0.000 <0.05). The results of work discipline and motivation research on employee performance at the Tangerang City National Defense Office are shown by the multiple linear regression equation Y = 7.884 + 0.431 X1 + 0.383 X2 This is evidenced by the simultaneous hypothesis test results obtained by the value of fcount > ftable ( 33.599> 3.16) and reinforced by a significance value <0.05 (0.000 <0.05). The test results for the coefficient of determination of work discipline (X1) and motivation (X2) have an effect of 54.1% on the performance of employees at the Tangerang City National Defense Office. Thus H0 isrejected and H3is accepted. This means that it is proven that there is a significant effect simultaneously between work discipline (X1) and motivation (X2) on employee performance (Y).
PENGARUH KERAGAMAN PRODUK DAN HARGA TERHADAP KEPUASAN PELANGGAN SERTA DAMPAKNYA TERHADAP LOYALITAS PELANGGAN MINIMARKET DI KOPERASI VISIANA BAKTI TVRI JAKARTA Zelin Ferdias Capriati
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.v6i1.631

Abstract

The research objective was to determine the effect of both partially and simultaneously the variety of products and prices on customer satisfaction, as well as to determine the effect of customer satisfaction on loyalty. This research is associative with a quantitative approach. The population in this study were all minimarket customers at the Visiana Bakti Cooperative TVRI Jakarta, while the sample used in this study was 100 respondents. Data collection techniques by way of questionnaires, and data analysis techniques using instrument tests, classical assumption tests, regression analysis, coefficient of determination, t test and F test. The results show that product diversity has a positive and significant effect on customer satisfaction. This can be proven based on the t valuecount 9.341 > ttable 1.984 with a significance of 0.000 <0.05. The simple linear regression equation Y=16.957+0.518X1, meaning that every one unit increase in product diversity will increase customer satisfaction by 0.518. The R Square of 0.471 means that product diversity (X1) contributes to the customer satisfaction variable (Y) of 47.1%. Price has a negative and significant effect on customer satisfaction. This can be proven based on the value of tcount -7.475 <ttable 1.984 with a significance of 0.000 <0.05. The simple linear regression equation Y=43.446 - 0.457X2 means that every price increases by one unit it will reduce customer satisfaction by -0.457 units. The R Square of 0.363 means that price (X2) contributes to the customer satisfaction variable (Y) of 36.3%. Product diversity and prices simultaneously have a positive and significant effect on customer satisfaction. This can be proven based on thecalculated 77.667 > Ftable 2.70 with a significance of 0.000 <0.05 and an R Square of 0.616, which means that product diversity (X1) and price (X2) simultaneously contributes to the customer satisfaction variable (Y) of 61.6%. Customer satisfaction has a positive and significant effect on customer loyalty. This can be proven based on the value of tcount 6.765 > ttable 1.984 with a significance of 0.000 <0.05. The simple linear regression equation Z = 8.102 + 0.420Y means that every time customer satisfaction increases by one unit, it will increase customer loyalty by 0.420 units. The R Square of 0.318 means that customer satisfaction (Y) contributes to the customer loyalty variable (Z) of 31.8%.
MENDORONG PENINGKATAN KINERJA MELALUI PEMBERIAN MOTIVASI DAN KESESUAIAN KOMPENSASI Muhamad Guruh; Asep Sulaeman; Komarudin Komarudin; , Lili Sularmi
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.v6i1.632

Abstract

In particular, this study aims to determine how much influence work motivation (X1) has on the performance of employees of PT. Gunung Himun Pertamama in South Jakarta, to find out how much influence compensation (X2) has on employee performance (Y) PT. Gunung Himun Pertamama in South Jakarta and to find out how much influence work motivation (X1) and compensation (X2) have on employee performance (Y) PT. Mount Himun Pertamama in South Jakarta either partially or simultaneously. The research method used is the associative method. The sampling technique used was random sampling using a sample of 60 respondents. Data analysis used validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study are that work motivation has a significant effect on employee performance with the regression equation Y = 20.994 + 0.449 X1, the correlation coefficient value is 0.449 meaning that the two variables have a strong relationship with a determination coefficient of 44.9%. Hypothesis testing obtained t count > t table or (3.889 > 2.00247). Thus H0 is rejected and H1 is accepted, meaning that there is a significant influence between motivation on employee performance. Compensation has a significant effect on employee performance with the regression equation Y = 23.319 + 0.355 X2 correlation coefficient value of 0.355 meaning that the two have a strong relationship with a determination coefficient of 35.5%. Hypothesis testing obtained t count > t table or (2.408 > 2.00247). Thus H0 is rejected and H2 is accepted, meaning that there is a significant influence between compensation on employee performance. Work motivation and compensation have a significant effect on employee performance with the regression equation Y = 10.279 + 0.416X1 + 0.295X2. The correlation coefficient value obtained is 0.711, meaning that the independent variable and the dependent variable have a strong relationship with the coefficient of determination or simultaneous influence of 71.1% while the remaining 28.9% is influenced by other factors. Hypothesis testing obtained F count > F table or (11.842 > 3.16). Thus H0 is rejected and H3 is accepted. This means that there is a significant influence simultaneously between work motivation and compensation on the performance of employees of PT. Mount Himun Pertama in South Jakarta.
DETERMINAN FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN Gading Stephanus L. Tobing; Hannes Bakti Manurung; Hengky Pranata Sidabutar; Michael Pariwara Sianipar; Namira Ufrida Rahmi
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.v6i1.633

Abstract

This study aims to determine the influence of the factors that influence stock prices in food and beverage companies listed on the Indonesia Stock Exchange. Factors that influence include solvency, profitability, liquidity, and company size during the period from 2017 to 2020. The research method used is a quantitative approach with an explanatory nature, using secondary data derived from the company's financial statements. The sampling technique used purposive sampling so that the research sample totalled 14 companies. Data analysis using SPSS software version 25 and multiple linear regression methods. The results showed that partially the profitability and liquidity variables had an effect on the stock prices of food and beverage companies. Meanwhile, the solvency and company size variables have no effect on the stock prices of food and beverage companies listed on the Indonesian stock exchange for the 2017-2020 period. Simultaneously, the variables of solvency, profitability, liquidity, and company size affect the company's stock price with an adjusted R square value of 0.336 or 33.6%.
PENGARUH TAX MINIMIZATION, EXCHANGE RATE DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING Wulandari Cahyani Putri; Lindawati Lindawati
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.v6i1.634

Abstract

This study aims to find out and test empirically the effect of tax minimization, exchange rates and tunneling incentives on transfer tricing decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The type of research used is associative quantitative which uses secondary data in the form of financial reports that have been published by the company on the Indonesia Stock Exchange. The population of this study were 138 companies and the selected sample was 11 companies using purposive sampling method, with 61 data analyzed. The data analysis technique for testing this hypothesis was carried out using the Eviews 9 application. The results of this study show that simultaneously tax minimization, exchange rate and tunneling incentives have a significant effect on transfer pricing. Partially, tax minimization has no effect on transfer pricing, the exchange rate has a significant positive effect on transfer pricing. Tunneling incentive has a significant positive effect on transfer pricing.

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