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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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MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z – SCORE (Studi Kasus pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Ghea B Astrid Sunanto; Sunanto Sunanto; Agus Suhartono
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.v6i3.702

Abstract

This study aims to examine the effect of Working Capital to Total Assets, Retained Earning to Total Assets and Earning Before Interest and Taxs Ratio To Total Assets on financial distress. Sampling using the purposive sampling method obtained a sample of 5 companies with 25 data. The population in this study is retail trading companies in the retail sector on the Indonesia Stock Exchange for the 2016–2020 financial year. The regression method in this study is simple and multiple linear regression. Regression results show that there is a significant relationship between Working Capital to Total Assets and Earning Before Interest And Taxs Ratio To Total Assets to financial distress. This means that the company is experiencing financial condition difficulties, namely difficulty meeting current obligations and low revenues that affect the company's bankruptcy. The results of the regression test showed that there was no significant relationship between Retained Earnings to Total Assets and financial distress. This means that the company shows sufficient ability to generate retained earnings from the total assets owned by the company.
PENGARUH PENGEMBANGAN KARIR DAN DISIPLIN KERJA TERHADAP KINERJA GURU SMK NEGERI SE-KOTA BIMA DENGAN MOTIVASI KERJA SEBAGAI INTERVENING Zulbahri Zulbahri; I Nyoman Nugraha Ardana Putra; Heriani Heriani
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.v6i3.703

Abstract

This study aims to analyze the influence of career development and work discipline on the performance of SMKN teachers in Bima city with work motivation as an intermediary variable. The method used in this study is quantitative. The number of research resondents was 68 people who were selected proportionally sampling with a total population of 217 teachers at SMKN in Bima city. Data collection method using questionnaires. Data analysis techniques using SmartPLS 3. The results of the research obtained: Career development, Work Discipline, and Work Motivation have a positive and significant effect on the performance of SMKN teachers in the city of Bima, and Motivation is able to mediate career development, Work Discipline has a positive and significant effect on the performance of SMKN teachers in the city of Bima.
PENGARUH KEMAMPUAN PERSONEL DAN MATERIEL KORPS MARINIR TERHADAP OPERASI PENANGGULANGAN BENCANA Zainal Zainal; Bambang Dillianto; Juli Herman
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.v6i3.704

Abstract

The involvement of elements of the Marine Corps in disaster management operations is to mobilize personnel and materials of the Marine Corps in disaster management operations. In order to improve the quality of resources, personnel and material capabilities are needed to support the main tasks in the context of disaster management. The purpose of this study was to examine the effect of personnel capabilities and material capabilities on the success of the task of disaster management operations for the Marine Corps. The subjects in this study were soldiers of the Marine Corps as many as 127 respondents. The sampling technique uses a non-probability sampling technique where all respondents have the right to be studied. The method used is a quantitative method with data processing using SPSS 25. The results of this study based on hypothesis testing are the t-test of the personnel ability variable of 4.450 while the t-table obtained is 1.661 and the t-test of the material ability variable is 8.946 while the t-table obtained is 1.661. This means that these two variables affect the success of the task of disaster management operations for the Marine Corps. The value of the f test in this study is 65.730, while the f table obtained is 3.091. This means that simultaneously the variables of personnel capabilities and material capabilities affect the success of disaster management operations. The contribution of the two independent variables to the success of the task of disaster management operations for the Marine Corps is 0.578, which means that it is 57.8% and the remaining 42.2% is influenced by other variables.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT GRIYA SUKSES BERSAMA TANGERANG SELATAN Lili Sularmi; Veritia Veritia; Feb Amni Hayati
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.v6i3.705

Abstract

The purpose of this study was to determine the effect of motivation and work discipline on employee performance at PT. Griya Sukses with South Tangerang. The method used is a quantitative descriptive method. The sampling technique used was random sampling using a sample of 53 respondents. Data analysis uses regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The result of this study is that price perception has a positive and significant effect on employee performance with a regression value of 0.564 and a calculated t value (6.444 > 2.008). Work discipline has a positive and significant effect on employee performance with a regression value of 0.512 and a calculated t value (4.887 > 2.008). The influence of motivation and work discipline simultaneously has a positive and significant effect on employee performance with a correlation coefficient value obtained of 0.729, meaning that the independent variable with the dependent variable has a strong influence with a coefficient of determination or simultaneous influence of 53.1%. That is, a considerable advantage in getting strong performance will come from the marriage of high levels of drive and job discipline. Motivated people who practice strict work ethics are more likely to be proactive, take initiative, be dedicated to attaining their objectives, and endeavor to elevate the standard of their job. They are also more inclined to face difficulties head-on and conquer them with tenacity. As a result, they do better than those who lack sufficient work discipline or are less driven.
LITERATURE REVIEW: PERAN MEDIA SOSIAL DALAM PEMASARAN FILM INDONESIA: ANALISIS KEPUASAN DAN NIAT BELI PENONTON Muhammad Fadheel Djamaly; Djumarno Djumarno; Rina Astini; Daru Asih
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.v6i3.706

Abstract

This literature review article discusses the role of social media in Indonesian film marketing with a focus on analyzing audience satisfaction and purchase intent. This study was conducted to see the extent to which the use of social media can affect audience satisfaction and purchase intention towards Indonesian films. The method used in this study is to conduct a literature study of previous studies related to the role of social media in film marketing. In its analysis, the study found that the use of social media can increase audience satisfaction and also influence their purchase intention towards Indonesian films. Previous studies have shown that the use of social media can provide more complete and faster information about upcoming films, as well as provide a more interactive experience for viewers. With more complete and interactive information, viewers feel more satisfied with the viewing experience, and have a greater tendency to buy tickets for the film. In addition, the study also found that social media use can influence viewers' purchase intent through the influence of movie recommendations and reviews by other social media users. The more people who recommend and give positive reviews about the film on social media, the greater the audience's buying intention to watch it. In conclusion, the study shows that the use of social media plays an important role in the marketing of Indonesian films, and can affect audience satisfaction and purchase intent. Therefore, film producers in Indonesia can utilize social media more effectively in their film marketing campaigns to increase audience satisfaction and purchase intent.
ANALISIS IMPLEMENTASI PEMBIAYAAN MIKRO SYARIAH DALAM PENGEMBANGAN USAHA MIKRO PADA BANK SYARIAH INDONESIA KCP MEDAN AKSARA Nadya Ervina; Yenni Samri Juliati Nasution; Muhammad Lathief Ilhamy Nasution
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.v6i3.707

Abstract

This study examines how Sharia Micro KUR Financing operates at BSI KCP Medan Aksara and how Micro KUR Financing plays a role in micro business development. This research is qualitative descriptive and involves observation, documentation and interviews. According to research, Sharia Micro KUR Financing at BSI KCP Medan Aksara works well and has no problems. Investments are made accurately, which solves any problem. Sharia Micro KUR financing has the ability to solve capital problems, which is important for business development. They play an important role in keeping micro-businesses flowing, revenue growth and funds flowing, and they have the ability to grow businesses for many clients.
RELEVANSI STABILITAS KEUANGAN BANK TERHADAP RISIKO INVESTASI DAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MEDIASI Sutandijo Sutandijo; Listya Sugiyarti
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.v6i3.708

Abstract

This study aims to test and analyze empirically the relevance of bank financial stability (STAB) to bank stock investment risk (RISK), with dividend policy (DIV) as a mediating variable; and bank company size (SIZE), status of state-owned enterprises (BUMN), and regionally-owned enterprises (BUMD) as control variables. The population in this study are national commercial banks consisting of private banks and BUMN/BUMD banks listed on the Indonesia Stock Exchange for the 2011-2020 period. Using a purposive sampling method, the number of bank companies sampled in this study was 16 bank companies with a total of 160 observations of financial report data (over a 10 year period). In this study, multiple linear regression analysis techniques and Ordinary Least Square models were used with data processing using eviews 9 software. The results of this study indicate that simultaneously STAB, DIV, and the control variables SIZE, BUMN, BUMD have a significant effect on RISK. Meanwhile, partially, STAB and SIZE have a negative effect on RISK in bank stocks. In addition, STAB has a positive effect on DIV, but DIV has no effect on RISK, so it can be concluded that dividend policy is proven not to mediate the effect of financial stability on investment risk in bank stocks.
PENGARUH MOTIVASI DAN DISIPLIN KERJATERHADAP KINERJA KARYAWAN PRODUKSI PADA PT. SIERAD PRODUCE, TBK BOGOR Putri Nilam Kencana; Baliyah Munadjat; Windy Gustia Wardani
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.v6i3.709

Abstract

This study aims to determine whether there is an Influence of Motivation and Work Discipline on the Performance of Production Employees at PT. Sierad Produce, Tbk Bogor. The research method carried out in this writing is quantitative, while to obtain data is carried out by distributing questionnaires with respondents to 84 respondents using the slovin test. The analysis methods used are validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, product moment correlation, partial tests, simultaneous tests and coefficients of determination. The results showed that the influence of motivation and work discipline on the performance of production employees at PT. Sierad Produce, Tbk Bogor is currently good. The results of multiple regression analysis obtained Y = 14.770 + 0.315 X1 + 0.290 X2, then the value of constant (a) of 14.770 states that even without the influence of motivation and work discipline variables, employees still have an employee performance level of 14.770. The regression coefficient of 0.315 in the motivation variable, is a positive linear regression direction coefficient, meaning that for every increase in motivation by one unit, employee performance will increase by 0.315 assuming work discipline is considered constant. The regression coefficient of 0.290 in the labor discipline variable, is a positive linear regression direction coefficient, meaning that for every increase in work discipline by one unit, employee performance will increase by 0.290 assuming motivation is considered constant. With a coefficient of determination of 0.444, which means that the variance that occurs in employee performance variables is 44.4% determined by variables of motivation and work discipline, while the remaining 55.6% is determined by variables that are not careful.
OPTIMALISASI PENERAPAN TEKNOLOGI INFORMASI PADA SMART DEFENSE GUNA MENDUKUNG TUGAS POKOK TNI AL DALAM RANGKA MELAKSANAKAN FUNGSI PERTAHANAN ASPEK LAUT DI IBU KOTA NEGARA Permana Silitonga; Eko Arie Kurniawan; Hari Wiwit W
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.v6i3.710

Abstract

Information technology is the most important element of an organization that needs to be and continues to be developed as an effort to increase professionalism to produce a world-class military capable of overcoming problems or responding to challenges and threats in the modern era. The National Capital City (IKN) is in North Penajam Paser Regency, East Kalimantan. Geographically the location is bordered by two countries, namely Malaysia and the Philippines. In addition, on the west side of the island of Borneo is bordered by the territory of Singapore and the South China Sea. The South China Sea conflict which borders the western region of Kalimantan Island will also have a defense and security impact on IKN. Lack of strength in defense and security technology in the Sea Region, he application of Defense, Security, Law Enforcement and Safety at Sea in facing the relocation of the National Capital is a crucial issue that must be faced together. The lack of defense and security forces in the sea area is also the basis for a solution to this problem.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT. ACE HARDWARE INDONESIA TBK TAHUN 2012-2021 Randhy Agusentoso; Sri Retnaning Sampurnaningsih; Dewi Nari Ratih Permada
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.v6i3.711

Abstract

This study aims to determine the effect of cash collection and turnover on profitability at PT. ACE Hardware Indonesia Tbk. Method used in this study. This research was conducted using processed data. The population of this study is the annual financial statements of PT. ACE hardware Indonesia Tbk Year 2012-2021. The sampling method uses Purposive Sampling technique. The research method used in this study is the multiple linear regression method, which consists of several submissions, namely descriptive statistics, multiple linear regression, partial tests, simultaneous tests, and coefficients of determination. The results of this study show that the results of the partial test of cash turnover have a positive and significant effect on Return On Assets with significance (0.02 < 0.05), Receivables turnover does not have a significant effect on Return On Assets with significance (0.470 > 0.05), while Debt To Equity has a negative and significant effect on Return On Assets with significance (0.002 < 0.05). The results of the simultaneous test of cash collection, receivables and Debt To Equity simultaneously affect perofitability. The results of the statistical F test study amounted to (0.002 < 0.05) which means that there is a significant influence simultaneously between the independent variable and the dependent variable. This shows that cash turnover, receivables turnover and debt to equity are so important in relation and influence on profits, because the success of a company in generating profits is obtained from cash and receivables that are well managed and efficient.

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