Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Scientific Journal of Reflection : Economic, Accounting, Management and Business

SJR
Website

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

3 4 5 6 7

PENGARUH KEPEMIMPINAN, MOTIVASI, KEPUASAN DAN KOMITMEN TERHDAP KINERJA PEGAWAI PENGADILAN AGAMA WILAYAH PROVINSI BANTEN Sutoro, Moh.; Sahroni, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

The implementation of effective and efficient governance is a demand in the era of globalization. This reality demands the professionalism of human resources in realizing good governance. Therefore, various bureaucratic changes were carried out in order to organize a clean government, including developing HR. The purpose of this study was to find, describe, and analyze the influence of leadership, work motivation, job satisfaction and work commitment on employees performance of Religious Courts in Banten Province. This study uses a quantitative method, the research sample is administrative ASN in the Religious Court of Banten Province which amounts to 100 respondents, the sampling technique uses proportional random sampling, the research instrument uses questionnaire and the analysis method uses Multiple Linear Regression with the analysis stage consisting of descriptive analysis, test validity, reliability test, classic assumption test, partial test, simultaneous test and coefficient of determination test. The results showed that leadership, work motivation, job satisfaction and work commitment both partially and simultaneously had positive and significant effect on performance.  

KONTRIBUSI INTELLECTUAL CAPITAL DAN TAX AGGRESSIVENESS TERHADAP NILAI PERUSAHAAN JASA KEUANGAN DI INDONESIA Yusuf, Muhammad
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

This research is aimed to analyze the effect of intellectual capital and tax planning on firm value. The study examined the relationship of intellectual capital variables is Value Added Capital Employed (VACE), Value Added Human Capital (VAHC), Value Added Structural Capital (VASC). Variable tax aggressiveness measured by using tax rate 25% at less Effective Tax Rate (ETR) in multiply Pre Tax Book Income. And variable values firm measured by Price Book Value (PBV). This research use secondary data analysis of financial statement or annual report of firms in Indonesia Stock Exchange. Population in this research was financial sector companies that listed in Indonesia Stock Exchange in 2013-2016. Using the method purposive sampling, sample collected in this research was sample as many as 52 the annual financial report. The methodology used in this research was the simple linier regression by using SPSS 22. This research result indicates that the intellectual capital has significant influence on firm value. tax aggressiveness has negative significant influence on firm value. And simultaneously intellectual capital and tax planning has significant influence on firm value.  

DETERMINAN BEBAN PAJAK MASA DEPAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Yusuf, Muhammad
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

This study aims to examine the effect of tax aggressiveness components and deferred tax  assets on tax expense for the future period. Tax Aggressiveness aims to minimize  the  tax  burden  on  companies  in  accordance  with  legislation  and Deferred tax assets arise due to the difference in the time of revenue recognition. The study population consists of 115 manufacturing companies listed on the Indonesia  Stock Exchange during the period 2011-2015. Simple regression analysis and Multiple Regression Analysis are used to know the influence of each component of tax planning and  deferred tax asset to future tax expense. Tax Aggressiveness data and deferred tax assets are collected from the Financial Position Report and Notes to the Financial Statements of the Company. Research Results Indicates that Tax Aggressiveness does not affect future tax expenses. While the result of deferred tax asset has significant negative effect to future tax expense. This allows the existence of deferred tax assets will reduce the tax burden in the coming period.

MEMBANGUN MOTIVASIS KERJA Mukrodi, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

The purpose of the organization is profit, and to achieve this requires the participation of employees. But the human resources in question are people who have the enthusiasm of working to achieve goals. Therefore, this research was conducted to analyze the determinants of work motivation, such as the role of leaders and career paths. To be able completing this research, a method is needed, in which the research method is built using reinforcement of the theory (deductive). Then, the quantitative approach was chosen as an effort to explain the direction of the study, which was supported by multiple linear regression analysis. The object of this research is employees in manufacturing companies. The sample technique uses a census with 50 respondents. The results showed that employee morale can be built from the support of clear leadership and career path.

DAMPAK FUNDAMENTAL DAN RISIKO SISTEMATIK TERHADAP HARGA SAHAM PERBANKAN INDONESIA Dyatmiko, Ruruh
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Bank is represent one of the very sensitive sector to macro economic indicator. This mater make result share price of bank in stock exchange of Indonesia have very fluctuation and very dificult to predicted. The objective of this research is to understand fundamental factors dan systematic risk that influence securities price on banks sector. The fundamental factors used in this research are net interest margin, return on assets capital adequacy ratio, loan to deposit ratio and and systematic risk by using beta coefficient.  The sampling method uses is purposive sampling method. From thirty seven property companies that listed on stock exchange of Indonesia, only thirty six company were selected, that fulfilling sample criterion that were owning complete financial statement report of year 2009-2017, and listing in Indonesia Stock Exchange since 2009 up to 2017 and its commercialized active share in stock exchange. Hypotesis testing was done by the multiple regression analysis.

ANALISIS KEBIJAKAN DEVIDEN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE DI INDONESIA Setianingsih, Mrs
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

For companies going public, getting investor confidence is a must, because that's the main reason listed on stock exchange, and company should to provide benefits (dividends). Therefore, this study was conducted to analyze the devident policy in property and real estate companies in Indonesia. The property and real estate companies listed in ISSI Indonesia Stock Exchange Period 2007-2016, as many as 60 samples. The method of this research is the type of this research is descriptive quantitative. In this study the population is a property and real estate companies that have joined in ISSI in 2012 until 2016 amounted to 51 companies. Sampling is done based on purposive sampling method, with the method then that meets the criteria is PT Adhi Karya (Persero) Tbk, PT. Gowa Makassar Tourism Development Tbk, PT. Jaya Real Property Tbk, PT. Plaza Indonesia Realty Tbk, PT. Summarecon Agung Tbk, PT. Total Bangun Persada Tbk. This research uses the test of panel data regression model, hypothesis test (t-statistic test and Determination Coefficient test (R2) using Eviews 9 program. Based on hypothesis testing showed that Quick Ratio, Debt to Total Asset, Return On Asset simultaneously have 40,9% influence to profit growth, and Profit growth have influence 50,9% to Dividend Payout Ratio.

PENERAPAN BALANCED SCORECARD DALAM MENINGKATKAN KINERJA PERUSAHAAN Suhaya, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

The purpose of this study was to determine the effect of financial perspective, customer perspective, internal business processes also learning and growth perspective on the company performance either partially or simultaneously of PT. JJ-LAPP CABLE SMI - Tangerang. The research method uses quantitative, analysis uses regression, explanation uses descriptive, and discussion uses verification. The object of research is PT. JJ-Lapp Cable SMI, sampling technique using simple random sampling, and data collection techniques using questionnaires. The results showed the dimensions of the balance score card affect business effectiveness, therefore it is important for companies to improve internal conditions and increase strength to deal with external threats.

KEPUASAN KONSUMEN PADA HYPERMARKET KOTA TANGERANG SELATAN Herawati, Tuti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

The purpose of this study was to determine the effect of service quality on Carrefour consumer satisfaction. The object of analysis in this study is Carrefour Pamulang. While the units of analysis are consumers who were found shopping at the time the study was conducted. The research method uses quantitative, descriptive and survey. The analytical method used is a simple linear regression analysis with 84 samples and the sampling technique used is accidental sampling and the determination of the number of samples using the Slovin formula. Furthermore, the study was tested with the stages of analysis that included a descriptive analysis of the questionnaire, a validity test, a reliability test, a classic assumption test, a linear regression test and a coefficient of determination test. Hypothesis test results show that service quality has a positive and significant effect on customer satisfaction with a regression coefficient of 0.435 and determination of 18.9%, while the remaining 81.1% is explained by other variables outside this study, for example location, price, promotion, image and others. This finding proves that consumer satisfaction can be explained by service quality. The better the services provided will increase customer satisfaction, thus loyalty will be born.

STRATEGI BERSAING MASKAPAI PENERBANGAN CITILINK INDONESIA Warnanti, Asri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

The purpose of this study was to determine the effect of pricing strategies and service quality on purchasing decisions for Citilink Indonesia airline tickets. The research design used in compiling this research is quantitative with descriptive explanations. The analytical method used is multiple linear regression analysis with a sample of 98 and the sampling technique used is the Accidental Sampling. Hypothesis test results show that the price has a positive and significant effect on purchasing decisions of 0.510 and t arithmetic 5.484. Quality of service has a positive and significant effect on purchasing decisions of 0.258 and t count 2.768. The results of the regression analysis prove there is a simultaneous influence of price strategy and service quality variables together proven to have a positive and significant effect on purchasing decisions with a contribution of 47.7% while the remaining 52.3% is explained by other variables outside this study

PENGARUH KUALITAS PELAYANAN DAN CITRA PERUSAHAAN TERHADAP KEPUASAN PELANGGAN PADA PT MASKAPAI REASURANSI INDONESIA TBK Kurnia, Dadang
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

The purpose of this study was to determine the effect of service quality and corporate image on customer satisfaction at PT Airlines Reasurance Indonesia Tbk, both partially and simultaneously. The research method used is quantitative with descriptive explanation. The analytical method used is multiple linear regression analysis with a sample of 118 and the sampling technique used is Accidental Sampling. The systematic analysis consists of descriptive analysis, validity test, reliability test, classic assumption test, partial test, simultaneous test and coefficient of determination test. The results showed that service quality was more representative of satisfaction. Whereas corporate image only affects perception, therefore its effect on satisfaction is small

Page 5 of 94 | Total Record : 932

3 4 5 6 7

Filter by Year

2018 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+6289688162441

Journal Mail Official
-

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

Location
Kota tangerang selatan,

Banten

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Wahyudi

Contact Email jurnalsjr@gmail.com

Phone +6289688162441

Journal Mail Official -

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

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Wahyudi

Contact Email
jurnalsjr@gmail.com

Phone
+6289688162441

Journal Mail Official
-

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

Location
Kota tangerang selatan,

Banten

INDONESIA