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INDONESIA
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
EFFECT OF BOOK TAX DIFFERENCES, INVENTORY TURNOVER AND FIRM SIZE ON PROFIT GROWTH Habibah Habibah; Lyandra Aisyah Margie
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.692

Abstract

This study aims to examine the effect of book tax differences, inventory turnover and firm size on profit growth. This study uses a sample of real estate and property companies listed on the Indonesian stock exchange during the 2016-2021 period. The number of real estate and property companies that were used as research samples were 12 companies with 6 years of observation. This research sample used a purposive sampling method. Testing the hypothesis in this study using multiple regression analysis techniques with the help of SPSS software. The results of this study indicate that book tax differences, inventory turnover and firm size simultaneously have a significant effect on profit growth. While the results of research conducted partially show that book tax differences, inventory turnover and firm size have a significant effect on profit growth.
PENGARUH SISTEM INFORMASI DAN MOTIVASI TERHADAP KINERJA: TINJAUAN LITERATUR Ibrahim Bali Pamungkas; Imbron Imbron; Hafis Laksmana Nuraldy
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.693

Abstract

The purpose of this research is a). Identify the influence of information systems on performance based on empirical studies of the last 6 years, b). Identify the influence of motivation on performance based on empirical studies of the last 6 years. The method for searching for article data sources is through the GARUDA database (2017-2022) to retrieve relevant articles published in Indonesian. Key terms and phrases related to information systems and motivation on performance using abstract Literature Review or research journal texts are reviewed before being included in the review according to the criteria. Based on 22 journals for the last 6 years that were reviewed, the results stated that the results of a review of 22 research journals contained 5 journals which stated that the information system had no effect and 17 journals stated that there was an influence, then the results of a review of 22 research journals found 2 journals which stated that motivation was not influential and 20 journals stated that there was influence.
PENGARUH KINERJA KEUANGAN DAN HARGA SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2021 Joseph Fernando Darwin; Jimmy Tantra; Vito Royce; Namira Ufrida Rahmi; Putri Kemala Dewi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.694

Abstract

The purpose of this study is to examine changes in financial data and market prices for producer shares on the IDX from 2018 to 2021, partially and simultaneously. Very extraordinary or volatile. In general, of course, it greatly influences the opinion of speculators or prospective economists from manufacturing issuers in Indonesia. The population is the total number of manufacturing companies on the IDX for the 2018–2021 period, or approximately 178 companies and a sample with a total of 112 units of analysis. Several linear regression analysis techniques are used in the research method. The results of the study are: Return on Investments, Earnings per Share, Dividend Yield and Share Prices have no partial or combined effect on Return of Shares of Industrial Companies Listed on the IDX for 2018-2021
PENGARUH MOTIVASI KERJA DAN KERJASAMA TIM TERHADAP KINERJA KARYAWAN PT. KOSAMI SEJAHTERA UTAMA UNIT TERMINAL INSPECTION-T1, BANDAR UDARA SOEKARNO-HATTA TANGERANG Noviyanti Noviyanti; Lia Asmalah; Juwita Ramadani Fitria
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.695

Abstract

This study aims to determine the effect of work motivation and teamwork on employee performance. The research method used is a quantitative method with an associative approach. The population and sample in this study were employees of PT. Kosami Sejahtera Utama Terminal Inspection unit- T1. Test Instruments used are Validity Test and Reliability Test. Classical assumption tests, Quantitative Analysis include Simple Linear Regression Analysis, Multiple Linear Regression Analysis, Correlation Coefficient and Determination Coefficient. Test the Hypothesis used. The results of this study show that work motivation partially has a significant effect on employee performance with a calculated t value greater than the table t (6.187 > 2.001). Teamwork partially has a significant effect on employee performance with t values calculated at 4.872 > 2.001. Simultaneously, the results of data processing show that work motivation and teamwork have a positive and significant effect on the performance of PT. Kosami Sejahtera Utama Terminal Inspection-T1 unit with a calculated F value of 23.516 and a coefficient of determination value of 44.8% while the remaining 55.2% is influenced by other factors. The conclusion of this study is that there is a positive and significant influence between work motivation with employee performance and teamwork with employee performance
PENGARUH BEBAN KERJA DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA CV. HERRIS TRADING KOTA TANGERANG Desi Prasetiyani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.696

Abstract

This study aims to determine the influence of workload and leadership on employee performance on CV Herris Trading Kota Tangerang both partially and simultaneously. This type of research uses quantitative descriptive methods. The population was 85 with saturated sampling techniques and the sample in this study amounted to 85 respondents. Data analysis uses regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results showed that workload had a significant effect on employee performance with a regression coefficient of 0.553, meaning that there was a significant influence between workload and employee performance. Leadership has a significant effect on employee performance with an estimated value of 0.476, meaning that there is a significant influence between leadership and employee performance. Workload and leadership have a significant effect on employee performance with the regression equation Y = 16.161 + 0.331X1 + 0.244X2. A correlation coefficient of 0.740 means that the independent variable and the dependent variable have a strong relationship level with a coefficient of determination of 54.8%
FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI MARGIN DALAM PEMBIAYAAN AKAD MURABAHAH PADA BANK SYARIAH DI INDONESIA Khoirul Ardani Manurung; Tuti Aggraini; Khairina Tambunan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.697

Abstract

This study aims to determine the relationship and influence between internal and external factors that affect margins in financing murabaha contracts in Islamic banks in Indonesia. The type of research used in this research is quantitative research. The data used in this research is time series data for the period January 2021-2023.. The population used in this study is the financial report data of Bank Syariah Indonesia Iskandar Muda Kcp. While the sample in this study is the financial reports of Bank Syariah Indonesia Kcp Iskandar Muda from the first quarter of 2021 to the fourth quarter of 2023, namely 9 samples. Sampling in this study using saturated sampling technique. The calculation of the variables was carried out using the SPSS version 23.0 program. In this study, there are two factors that influence murabahah financing at financial institutions, namely internal factors and external factors. Internal factors are factors originating from within the bank itself. In this study several internal factors that influence the amount of murabahah financing are Non Performing Financing (NPF) and the Financing to Deposit Ratio. Apart from internal factors, the amount of murabahah financing is also influenced by external factors. External factors are factors that come from outside the bank such as inflation. So the variables used in this study are dependent variables such as the amount of Murabahah Financing (Y), while the independent variables used in this study are: Non Performing Financing (NPF) (X1), Financing to Deposit Ratio (FDR), (X2) and inflation (Y). The partial and simultaneous regression coefficient test results show that the variables NPF, FDR, and INFLATION have a significant effect on the amount of murabahah financing. This means that the higher the NPF, FDR, and INFLATION, the amount of Murabahah Financing at Bank Syariah Indonesia KCP Iskandar Muda is increasing.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PADA PT. MANDOM INDONESIA TBK PERIODE 2012-2021 Hestu Nugroho Warasto; Janudin Janudin; Sinta Baharani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.698

Abstract

This study aims to determine the partial and simultaneous influence of variables of Cash Turnover, Receivables Turnover, and Working Capital Turnover on PT Mandom Indonesia Tbk's Liquidity in 2012 – 2021. The research method used is a quantitative method with a type of quantitative descriptive method research. The data used in this study are financial statements sourced from the official website of PT Mandom Indonesia Tbk. Data analysis techniques use classical assumption tests, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis tests using SPSS version 26. The results of the study based on the partial test showed that cash turnover had a calculated value of (-2,864 > 2,447) and a significance value of 0.021 < 0.05. So it can be concluded that cash turnover has a negative and significant effect on liquidity. Receivables turnover has a calculated value of (-3,961 > 2,447) and a sigifikansi value of 0.004 <0.05. Then it can be concluded that the turnover of receivables has a negative and significant effect on liquidity. Working capital turnover (X3) has a calculated value of (-4.242 > 2.447) and a significance value of 0.003 < 0.05. So it can be concluded that the turnover of working capital has a negative and significant effect on liquidity. Simultaneously cash turnover, receivables turnover and working capital turnover to liquidity where the calculation > ftable is (7,732 > 4,757) then Ho4 is rejected and Ha4 is accepted. The significance value is 0.017 < 0.05, meaning that there is a simultaneous positive and significant influence between cash turnover, receivables turnover and working capital turnover on liquidity at PT Mandom Indonesia Tbk
PENGARUH COVID-19 TERHADAP LAPORAN AUDIT KEUANGAN DAN MANAJAMEN KEUANGAN (Studi Empiris Pada Indexs Saham LQ-45 yang terdaftar di Bursa Efek Indonesia 2018-2021) Nani Mulyani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.699

Abstract

The purpose of this study is to examine how COVID-19 will affect financial audit reports and financial management. Shares of LQ 45 businesses listed on the Indonesian stock exchange served as the topic of this quantitative study. with methods for gathering data, such as Non Probability Data gathering methods include observation, interviews, and conviniens sampling, with many samples having 45 respondents. Data analysis methods include descriptive analysis using SPSS.The findings revealed that: (1) The company's decision about which assets to manage was an investment decision. Additionally, the profitability of investments and the company's future cash flow are directly impacted by investment decisions. (2) Financing Decision, which is a choice that considers two factors: the best balance of spending (commonly referred to as the optimal capital structure) and the source of the cash required to finance the investment. (3) Asset Administration a choice on the level of operation of existing assets for which financial managers and other management within an enterprise are responsible.
PENGARUH IKLIM ORGANISASI, KEMAMPUAN KERJA DAN SEMANGAT KERJA TERHADAP KINERJA PEGAWAI DINAS PERIKANAN KABUPATEN BALANGAN Machyulenny Fitriah; Rediyono Rediyono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.700

Abstract

This study aims to determine the organizational climate, work ability, and work spirit that can affect the performance of the employees of the fisheries service office of Balangan Regency. The data collected from questionnaires that were distributed directly of the fisheries service office of Balangan Regency. The result of this study showed that all independent variables have a positive influence on the performance of the employees of the fisheries service of Balangan regency, both individually and collectively so that the community gets good service from the employees
ANALISA PEMILIHAN KAPAL TANPA AWAK DALAM OPERASI TINDAKAN PERLAWANAN RANJAU (TPR) DENGAN METODE AHP Makhfud Abdullah; Fauzi Fauzi; Dimas Apriyanto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (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.v6i3.701

Abstract

The Indonesian people's understanding of the geographic constellation of Indonesia as an archipelagic country as it is today is very important, because international recognition of the form of an archipelagic state for Indonesia requires a long struggle and history. Since the 3rd United Nations Convention on the Law of The Sea Conference in 1982, it has been agreed to regulate the law of the sea regime. One of the most important decisions for Indonesia is the recognition of the form of an archipelagic state with the arrangement of rights and obligations. t present Indonesia has minesweeper ships that are members of the Fleet Mine Unit Rl. The development of technology today is experiencing rapid development in all aspects of human life. One of them is in the field of marine technology. Unmanned ships are a topic that is widely discussed because they can help ship operations in conditions that are less friendly to humans and in certain conditions, for example in mine sweeping. Planning and selecting an unmanned vessel for minesweeper in order to reduce personnel and material losses is the best choice.

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