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

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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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PENGARUH EFISIENSI, PROFITABILITAS DAN FIRM SIZE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Sektor Perbankan Periode Tahun 2017 - 2021) Yunus Nurhasan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.654

This study aims to find evidence of the influence of efficiency, profitability and firm size on tax avoidance at national banks in Indonesia. The independent variables used in this research are efficiency, profitability and firm size. While the dependent variable in this study is Tax Avoidance as measured by the Effective Tax Rate (ETR). The type of research used in this research is quantitative data. The source of data used in this research is secondary data. The population in this study are national banking companies for the 5 year period 2017-2021. The determination of the research sample used a purposive sampling method and obtained a sample of 10 Banks. Testing the hypothesis in this study using multiple linear regression with the help of Eviews Version 10. The results of this study indicate that efficiency has no effect on tax evasion, profitability has a negative effect on tax evasion and firm size has an effect on tax avoidance . While simultaneously showing that the efficiency, profitability and Firm size have effect on tax avoidance

DETERMINAN PENINGKATAN KINERJA PEGAWAI: ANALISIS PENGARUH GAYA KEPEMIMPINAN, PELATIHAN, DAN MOTIVASI EKSTRINSIK Diyas Timor Purnawan; Yohanes Joni Pambelum; Meirani Harsasi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.655

This study aims to analyze the effect of situational leadership style and training on employee performance and the influence of extrinsic motivation as a mediating variable. The sample used in this study was 75 employees of the National Narcotics Agency within the West Nusa Tenggara Province. The data collection technique used is to use a questionnaire that has been tested for validity and reliability, further tested using path analysis. The results of the hypothesis test with the SmartPLS 3.0 application showed several findings, including: Situational leadership style has a positive and significant effect on employee performance, Training has a positive but not significant effect on employee performance, Extrinsic motivation has a positive and significant effect on employee performance, Situational leadership styles have a positive and significant effect on extrinsic motivation. Training has a positive and significant effect on extrinsic motivation. Situational leadership style through extrinsic motivation has a positive and significant effect on employee performance, and Training through extrinsic motivation has a positive and significant effect on employee performance

GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Prita Karina Diandra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.656

This study aims to examine the relationship and influence by using the independent variables, namely, good corporate governance which is proxied by institutional ownership with independent commissioners and disclosure of corporate social responsibility on firm value. The company value variable is measured using Tobin's Q, CSR disclosure variable is measured using the GRI G4 index. This study uses secondary data, namely annual reports, financial reports and sustainability reports. The sample used is manufacturing companies in the basic industry and chemicals sub-sector which are listed on the Indonesia Stock Exchange for the 2016-2018 period. The total sample selected was 138. The sampling technique used was purposive sampling. The method used in this study is multiple linear regression analysis. The results of the analysis of this study indicate that the good corporate governance variable which is proxied by institutional ownership has a negative effect on firm value while the independent commissioners have no effect on firm value and the CSR disclosure variable has a positive effect on firm value

PENGARUH UJI KELAYAKAN DAN SERTIFIKASI TEMPUR AMFIBI TERHADAP KESELAMATAN PERSONEL DAN MATERIEL KORPS MARINIR Sri Wisnu Wardono; Trianggo Budhi Sukarso; Edi Iwan Bangun
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.657

TNI is the main component of national defense which is tasked with implementing state defense policies in order to maintain state sovereignty and the territorial integrity of the Unitary State of the Republic of Indonesia (NKRI). In order to realize the achievement of its duties, the Indonesian Navy requires adequate facilities in the form of the main weapon system (Alutsista). Marines as a component subsystem of the Integrated Fleet Weapon System (SSAT), are required to have high and reliable operational readiness capabilities. The success of the Marine Corps in carrying out its duties is largely determined by the units under it. One of them is the Cavalry Regiment which has an important role to support the main tasks of the Marine Corps, therefore the Cavalry Regiment's ability is needed in fostering and preparing the operational readiness of Cavalry elements both personnel and material in order to carry out Military Operations for War (OMP) and Military Operations. Apart from War (OMSP). In carrying out its duties, functions and roles, both as a unit that operates and maintains the operational readiness of amphibious lander combat vehicles. Before carrying out the Tempur Exercise, it is tested for feasibility and certification tests in order to minimize the occurrence of accidents. This study to see the effect of airworthiness testing and certification on the safety of Marine Corps personnel and materials with quantitative methods and data processing with the SPSS 25 program. Non-Probability Sampling the sampling technique used is incidental sampling. 237. The results of this study are that there is a positive and significant effect between the feasibility test on the safety of personnel and materials with of 3.417 and a t-table of 1.970, there is a positive and significant effect between certification on the safety of personnel and materials with 6.219 and t-table 1.970, there are positive and significant influence between the simultaneous feasibility test and certification on the safety of personnel and material with 118.249 and f-table 0.051. The value of the correlation coefficient is 0.709 which is declared strong or 70.9% and the value of R2 = 0.50.3 which means that it is 50.3% while the remaining 49.7% is influenced by other variables outside the model studied.

PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PT BANK MANDIRI Vidya Amalia Rismanty; Amthy Suraya
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.658

This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) at PT Bank Mandiri (Persero) Tbk for the 2012-2021 period. The data used in this study is secondary data sourced from financial report data on the official website of PT Bank Mandiri (Persero), Tbk which is listed on the Indonesia Stock Exchange. In this study using 1 company with a period of 10 years, namely in 2012-2021. This research method uses an associative method with a quantitative approach. The results of this study indicate that the variable X1 shows the Capital Adequacy Ratio (CAR) partially has a negative and significant effect on Return On Assets (ROA) with a tcount (-4.318) > ttable (2.365) and a significant value of 0.003 <0.05. The results of variable X2 show that the Loan to Deposit Ratio (LDR) partially has a positive and significant effect on Return On Assets (ROA) with a tcount (2.475) > ttable (2.365) and a significant value of 0.042 <0.05. Simultaneously the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a significant and significant effect on Return On Assets (ROA) with Fcount (9.332) > Ftable (4.740) and a significant value of 0.011 <0.05.

PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP HARGA SAHAM PADA PT. ANEKA TAMBANG TBK PERIODE 2012-2021 Nani Rusnaeni; Tri Wartono; Agus Supriatna
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.659

This study aims to analyze the effect of the variable Return On Assets and Current Ratio on Stock Prices at PT. Aneka Tambang Tbk. Period 2012-2021. The research method used is quantitative and uses statistical analysis and financial ratios. The population used is the financial statements of PT. Aneka Tambang Tbk. 2012-2021 years. Based on the results of the study, it shows that the variable Return On Assets partially (t test) obtains a tcount value of 0.886 < ttable 2.365 with a significance value of 0.405 > 0.05, which means that there is no partial effect between Return On Assets on Stock Prices. And the Current Ratio variable obtains a tcount value of 0.351 < ttable 2.365 with a significance value of 0.736 > 0.05, which means that there is no partial effect between the Current Ratio variable on stock prices. Simultaneously (Test F), the variable Return On Assets and Current Ratio obtained a value of Fcount 1.020 < Ftable 5.59 with a significance of 0.409 > 0.05 thus Ho3 is accepted and Ha3 is rejected, which means that simultaneously there is no influence between Return On Assets and Current Ratio to Stock Price. From this study, it was obtained that the R square value was 0.226 x 100% or 22.6%, which means that the Return On Assets and Current Ratio simultaneously influence 22.6%, while the remaining 77.4% is another factor.

PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. ISS INDONESIA PENEMPATAN GRAND SLIPI TOWER JAKARTA BARAT Darmadi Darmadi; N. Lilis Suryani; Iman Syatoto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.660

This research was conducted with the aim of knowing the effect of work motivation and discipline on employee performance at PT. ISS Indonesia Placement for Grand Slipi Tower, West Jakarta. This study uses an associative descriptive method with a quantitative approach used to test population parameters through statistics. The population in this study are employees who work at PT. ISS Indonesia Placement of Grand Slipi Tower West Jakarta as many as 60 people using saturated sampling technique. Data collection techniques were carried out using primary data collection methods (observation and questionnaires), secondary data and data analysis techniques using validity tests, reliability tests, normality tests, multiple linear regression analysis tests, and determination test. The results showed that the coefficient of determination of the motivation variable was 55.7% with a correlation coefficient of 0.746, which means that motivation has a strong relationship to employee performance. The hypothesis test obtained tcount > ttable (4.365 > 2.003), this was also reinforced by a significance value of 0.000 <0.05 Then H0 was rejected and H1 was accepted, meaning that there is a positive and significant influence between motivation on employee performance. The coefficient of determination for the work discipline variable is 58.7% with a correlation coefficient value of 0.766, which means that work discipline has a strong relationship to employee performance. Hypothesis testing obtained tcount > ttable (4.937 > 2.003), this was also reinforced by a significance value of 0.000 <0.05. Then H0 is rejected and H1 is accepted, meaning that there is a positive and significant influence between work discipline on employee performance. Motivation and work discipline simultaneously have a positive and significant effect on employee performance with the multiple linear regression equation Y = -5.443 + 0.524X1 + 0.550X2 and the value of the coefficient of determination contributes 69.5% while the remaining 30.5% is influenced by other factors that not examined in this study. The hypothesis test obtained the value of Fcount > Ftable (61.384 > 3.16), this is reinforced by a significance value of 0.000 <0.05. Then H0 is rejected and H1 is accepted, meaning that there is a positive and significant influence between motivation and work discipline simultaneously (simultaneously) on the performance of employees of PT. ISS Indonesia Placement for Grand Slipi Tower, West Jakarta.

ANALISIS KINERJA PEGAWAI YANG DIPENGARUHI KOMUNIKASI, PELATIHAN KERJA DAN BUDAYA ORGANISASI MELALUI KEPUASAN KERJA SEBAGAI INTERVENING PADA LEMBAGA PEMBINAAN KHUSUS ANAK LOMBOK TENGAH Bobby Lintang A; Yohanes Joni P; Kurnia Endah R
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.661

This study aims to analyze employee performance which is influenced by communication, job training, and organizational culture through job satisfaction as an intervening. Quantitative research method with explanatory research approach. The sampling technique using the saturated sample method was for all LPKA Lombok Tengah employees who had civil servant status, totaling 83 people. Data analysis used the SEM-PLS method, results showed that 82.5% variation in performance can be explained from communication, job training, organizational culture and job satisfaction and 77.7% variation in job satisfaction can be explained through communication, job training and organizational culture. Through direct effect analysis on path coefficient organizational culture is the factor that most influences job satisfaction, while job training is the factor that most influences performance. By testing the hypothesis, it can be seen that all variable relationships, both direct and indirect effects, produce positive and significant values, only the direct relationship of organizational culture to performance produces positive and insignificant values. However, in the indirect effect relationship of communication culture on performance through job satisfaction the results of the hypothesis produce positive and significant results. So it can be concluded that the mediating role of job satisfaction in the relationship of communication and job training to performance as a partial mediation effect, while the relationship of organizational culture to performance as a full mediation (full mediation) is 0.101.

PENGARUH KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. J&T TEKNOLOGI EXPRESS – SDP PONDOK AREN Hadyati Harras; Devi Fitria Wilandari; Sinta Sulistiani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.662

The purpose of this study was to determine the effect of leadership on employee productivity at PT J&T Technology Express-SDP Pondok Aren. To find out the Effect of Work Discipline on Employee Productivity at PT J&T Technology Express-SDP Pondok Aren, and to find out the effect of Leadership and Work Discipline on Employee Work Productivity at PT J&T Technology Express-SDP Pondok Aren. The method used is Quantitative Associative method. The sampling technique used is saturated sample method with a sample of 112 employees. Methods of data analysis using simple linear regression test, multiple linear regression, correlation coefficient, determination coefficient, partial t test and F test. The results of this study indicate that partially there is a positive and significant influence between Leadership on Employee Work Productivity at PT J&T Teknologi Express-SDP Pondok Aren, this can be proven from the simple linear regression equation Y = 26.515 + 0.326X1, The correlation value is 0.413. The coefficient of determination is 17%, and the value of tcount3,655 > ttable1.99773 with a significance of 0.001 <0.05. Partially there is a positive and significant influence between Work Discipline on Employee Work Productivity at PT J&T Technology Express-SDP Pondok Aren, this can be proven from the simple linear regression equation Y = 17.441 +0.389X2, The correlation value is 0.573. The coefficient of determination is 32.9%, and the value of tcount5,640 > ttable 1.99773 with a significance of 0.000 <0.05. Simultaneously there is a positive and significant influence between Leadership and Work Discipline on Employee Work Productivity at PT J&T Technology Express-SDP Pondok Aren, this can be proven from the multiple linear regression equation Y = 13.105 + 0.197X1 +0,332X2. The coefficient of determination is 39.2%, as well as the F valuecount 19,917 > Ftable3.14 with a significant level of 0.000 <0.05.

PENGARUH DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT FIRST MEDIA TBK CABANG JAKARTA SELATAN Jeni Andriani; Ninik Anggraini; Rr. Ayu Metarini
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (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.v6i2.663

The purpose of this study was to determine the effect partially or simultaneously between Work Discipline and Job Satisfaction on Employee Performance at PT First Media Jakarta Selatan. The research method used is associative quantitative, using random sampling using the saturated sample method or using the entire population as a sample. This study uses calculations. Data analysis uses validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The result is that work discipline has a significant effect on employee performance with the regression equation Y = 2.184 + 0.939 X1 correlation coefficient of 0.776 meaning that the two variables have a very strong level of relationship. smaller than 0.05, it can be interpreted that Ha is accepted and Ho is rejected, so that it can be concluded that work discipline has a positive and significant effect on employee performance. Job satisfaction has a significant effect on work discipline with the regression equation Y = 6.210 + 0.856X2. correlation coefficient of 0.802 means that the two variables have a very strong level of relationship. The tcount value of the Organizational Culture variable is 5,323 greater than the ttable of 1.99962 with a significant level of 0 greater than 0.05, which means that Ha is accepted and Ho is rejected. So that it can be concluded partially that Job Satisfaction has a positive and significant effect on Employee Performance. Work Discipline and Job Satisfaction have a significant effect on Employee Performance with the regression equation Y = -2.085 + 0.505 X1 + 0.540X2. The value of the correlation coefficient or the level of influence between the independent variables and the dependent variable is 0.845, meaning that it has a very strong relationship. Fcount is 668.295 and a significance value is 0 while the Ftable value is at a significance level of 0.05 with df 1 (number of variables -1) 3-1 = 2, and df 2 (n-k-1) or = 63-2-1 = 0 obtained the F table value is 3.15. So it can be concluded that Fcount > Ftable (668.295 > 3.15) and significance <0.05 (0 <0.05), then Ha is accepted, so it can be concluded that work discipline and job satisfaction together affect performance Employee

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