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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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PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) JAKARTA TIMUR Asep Sulaeman; Komarudin Komarudin; Suharni Rahayu
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.v6i3.712

Abstract

The purpose of this study is to identify the partial and simultaneous effects of management style and work environment on employee performance at the East Jakarta Financial and Development Supervisory Agency (BPKP). Quantitative methodology is employed. In this study, samples of 112 respondents were acquired using the random sampling technique. Data analysis using 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 leadership style has a significant effect on employee performance with a regression value of 0.472, a correlation value of 0.559 and a coefficient of determination of 40.7%. The work environment has a significant effect on employee performance with a regression value of 0.532, a correlation value of 0.516 and a coefficient of determination of 40.7%. Leadership style and work environment have a significant effect on employee performance with a correlation value of 0.638 and a coefficient of determination of 63.8%. This finding explains that leadership style and work environment play an important role in determining employee performance. In this context, it is important for organizations and leaders to pay attention to and improve these aspects in order to improve overall employee performance.
PENGARUH TEKNOLOGI INFORMASI DAN MOTIVASI TERHADAP KINERJA: TINJAUAN LITERATUR Laura Komala; Ibrahim Bali Pamungkas; Nanda Rodiyana
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.v6i3.713

Abstract

The purpose of this research is a) to identify the influence of information technology on performance based on empirical studies in the last 6 years, and b) to identify the influence of motivation on performance based on empirical studies in the last 6 years. The method of searching for article sources was carried out through the GARUDA database (2017-2022) to retrieve relevant articles published in Indonesian. Keywords related to information technology and motivation towards performance were reviewed from the abstract or text of research journals before being included in the review according to the criteria. Based on the review of 6 journals over the last 6 years, the results show that the review of all 6 research journals indicates a positive and significant partial influence of information technology and motivation on performance.
PENGARUH INVENTORY INTENSITY, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE Muhammad Rizal Saragih; Rusdi Rusdi; Andri Sjahputra
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.v6i3.714

Abstract

This study aims to test and provide empirical evidence of the effect of inventory intensity, debt policy and sales growth on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This type of research is quantitative research and uses secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The population in this study were 38 companies in the food and beverage subsector that were listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The sampling technique used purposive sampling method and obtained as many as 12 sample companies with a period of 6 years so that the data analyzed amounted to 72 data. The analysis technique used is logistic regression with the help of the eviews 12 program. The results show that simultaneously inventory intensity, debt policy, sales growth have a significant effect on tax avoidance. Meanwhile, partially, inventory intensity has a significant effect on tax avoidance, but debt policy and sales growth have no significant effect on tax avoidance.
PENGARUH LINGKUNGAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. ZULU ALPHA PAPA JAKARTA SELATAN Angga Pratama; Yulies Herni; Dira Karlina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (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.v6i4.734

Abstract

The purpose of this research is to determine the influence of the work environment and organizational culture on employee performance at PT. Zulu Alpha Papa in South Jakarta, both partially and simultaneously. The method used is quantitative. Data analysis includes validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing.The results of this research show that the work environment has a significant influence on employee performance with the regression equation Y = 13.740 + 0.648X1, and a correlation value of 0.714, indicating a strong relationship between the two variables. The coefficient of determination is 0.510. The hypothesis testing shows that the calculated t-value is greater than the tabled t-value (9.186 > 1.990).Furthermore, organizational culture also has a significant influence on employee performance with the regression equation Y = 16.082 + 0.598X2 and a correlation value of 0.665, indicating a strong relationship between the two variables. The coefficient of determination is 38.2%. The hypothesis testing shows that the calculated t-value is greater than the tabled t-value (7.082 > 1.990).Both the work environment and organizational culture simultaneously have a significant influence on employee performance with the regression equation Y = 8.775 + 0.487X1 + 0.298X2. The correlation value is 0.757, indicating a strong relationship between the independent variables and the dependent variable. The coefficient of determination is 57.3%, while the remaining 42.7% is influenced by other factors. The hypothesis testing shows that the calculated F-value is greater than the tabled F-value (53.748 > 2.720).
ANTECEDENTS OF DIGITAL FINANCING ON MSME IN BANK SYARIAH INDONESIA (BEFORE AND AFTER MERGER)
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (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.v6i4.735

Abstract

The aim of this research is to analyze the antecedents (factors which influence) of digital financing at Bank Syariah Indonesia (BSI). This study is focus on data before and after merger. The population of this study is employees of BRI (Bank Rakyat Indonesia) Syariah (before merger) and BSI (after merger) This study have eight objectives to analyze the effect of antecedents (accountability, adequacy of funds, accounting information, operational risk, internal control, and credit analysis) on digital financing for MSME at BSI. The sample was determined based on the random sampling method, in which 100 respondents were obtained using the Slovin formula. All respondents were asked to fill out the questionnaire that had been prepared based on indicators of variables. Data analysis was performed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The research results indicate that from eight hypothesis, six of them are affect and two of them are not affect before merger, but after merger the results show that five of them are affect and three of them are not affect.
POST PANDEMIC INVESTMENT FEASIBILITY ANALYSIS WITH FINANCIAL ASPECT OF LUBRICANT MACHINE Dyah Puspitasari Sunaryo Putri; Rully Nur Dewanti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (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.v6i4.736

Abstract

The increasing demand for medical gloves during covid 19 pandemic has made PT. X decided to make an investment by buying a machine worth a total of 6.7 billion Rupiah for the business of producing lubricant gloves with particles of 100 nanometers in 2020. With the end of the pandemic, the need for lubricants has decreased dramatically in 2022, making PT. X faces a feasibility problem for the investment in the lubricant machine that has been made. This study aims to analyze the feasibility of financial aspects, namely the assessment with the Discounted Payback Period (DPP), Net Present Value (NPV), Benefit Cost Ratio (BCR) and Profitability Index (PI). The analysis was carried out with pessimistic, moderate and optimistic versions of probability. The results of research using the DPP, NPV, BCR, PI methods are not feasible for pessimistic probabilities and are feasible for moderate and optimistic probabilities.
PENGARUH PEMBERIAN KOMPENSASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN GUNUNG AGUNG SENAYAN CITY MALL JAKARTA PUSAT Endang Kustini; Desi Prasetiyani; Muhamad Guruh
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (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.v6i4.737

Abstract

This research aims to determine the effect of compensation (X1) and motivation (X2) together on employee performance (Y), the effect of motivation (X2) on (Y) employee performance and the effect of compensation (X1) on employee performance (Y). The type of research carried out was a quantitative research method by distributing and collecting questionnaires about employee compensation, motivation and performance to 58 respondents. The analysis technique carried out is using Validity Test, Reliability Test, Classical Assumption Test, Regression Analysis, Correlation Coefficient Analysis, Determination Coefficient Analysis and Hypothesis Testing. The research results show that providing compensation has a positive and significant effect on employee performance at Gunung Agung Senayan City Mall. This is proven by the value obtained for the regression equation Y = 8.463 + 0.668X1. Hypothesis test results were also obtained for the Compensation variable (X1) on Employee Performance (Y) of 0.000 < 0.05 or a calculated t value of 5.736 > t table 2.003. Motivation has a positive and significant effect on employee performance at Gunung Agung Senayan City Mall). This is proven by the value obtained for the regression equation Y = 9.822 + 0.610X2. Hypothesis test results were also obtained for the Motivation variable (X2) on Employee Performance (Y) of 0.000 < 0.05 or a calculated t value of 5.063 > t table 2.003. And providing compensation and motivation together have a positive and significant effect on employee performance at Gunung Agung Senayan City Mall. This is proven by the value obtained for the regression equation Y = 3.500 + 0.489X1 + 0.389X2, for the influence of the compensation variable (X1) and the motivation variable (X2) on the employee performance variable (Y) is 0.000 < 0.05.
PENGARUH KERJA SAMA TIM DAN PENGEMBANGAN KARIR TERHADAP KEPUASAN KERJA KARYAWAN PT. KOMINDO BIZOLUSI JAKARTA PUSAT Rima Handayani; Eni Puji Astuti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (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.v6i4.738

Abstract

This research aims to examine the impact of team collaboration and career development on employee job satisfaction at PT. Komindo Bizolusi in Central Jakarta, both individually and collectively. The study employs a quantitative approach, utilizing a saturated sampling technique with a sample size of 75 respondents. Data collection is carried out through questionnaires, and data analysis involves validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. Based on the research findings, the following results are revealed: (1) Team collaboration significantly influences employee job satisfaction at PT. Komindo Bizolusi in Central Jakarta, with the t-test value (14.766) exceeding the t-table value (1.993). (2) Career development also significantly impacts employee job satisfaction at PT. Komindo Bizolusi in Central Jakarta, as the t-test value (13.845) surpasses the t-table value (1.960). (3) Simultaneously, team collaboration and career development have a significant combined effect on employee job satisfaction at PT. Komindo Bizolusi in Central Jakarta, with the F-test value (135.125) exceeding the F-table value (2.730).
PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN NASABAH PADA PT. PEGADAIAN KANWIL I MEDAN Eunike Oxana Federova Manik; Namira Ufrida Rahmi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (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.v6i4.739

Abstract

This study aims to determine the effect of service quality and facilities partially or simultaneously on customer satisfaction. Everyone definitely needs money to be able to survive and meet their needs. So that people feel confused about who they want to borrow from and fortunately with the availability of PT. Pegadaian Kanwil I Medan, it will make it easier for people to get loans, namely by guaranteeing their personal belongings as collateral for the loan. Customer satisfaction is the feeling felt by the customer, if the customer comes more than once to use pawnshop services, it means that the customer is happy and satisfied with the services and facilities available at PT. Pegadaian. The population in this study are all customers of PT. Pegadaian Kanwil 1 Medan, totaling 244,710. Based on the slovin formula, there are 72 slovin samples. This study used multiple linear regression analysis and data analysis tools to test the hypothesis with SPSS V 25. The results of testing the coefficient of determination in this study obtained an Adjusted R Square value of 0.723, which means that the influence of the independent variables on the dependent variable was 72.3%. The results showed that the variables of service quality and facilities had an effect on customer satisfaction either partially or simultaneously.
STUDI NETNOGRAFI TAYANGAN "KISAH HILANGNYA 3 PENDAKI GUNUNG SLAMET 1985" CHANNEL RJL 5 Alvin Praditya; Ibrahim Bali Pamungkas; Rahadyan Tajuddien
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (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.v6i4.740

Abstract

The behavior of horror-themed enthusiasts who engage in malicious commenting online is regarded as a disease or social issue that we cannot control. Based on this premise, this research aims to determine the audience's response to the YouTube channel RJL 5 - Fajar Aditya, specifically regarding the show about the disappearance of 3 mountaineers on Mount Slamet in 1985. This study is closely related to the methodology of netnography, which includes research planning, data collection, interpretation, and adherence to ethical standards in data validity testing. Netnography utilizes internet communication as a data source to achieve an understanding of ethnography and the representation of cultural phenomena. The netnographic analysis conducted on the RJL 5 YouTube channel regarding the audience's response to "The Story of the Disappearance of 3 Mountaineers on Mount Slamet 1985" yielded several conclusions. Firstly, the audience is consistently amazed by the storytelling skills of Mr. Alex, which is an inherent cognitive aspect of the viewers. Secondly, the audience gains survival knowledge and appreciates Mr. Alex for his ability to survive when he was lost on Mount Slamet, receiving positive responses from the viewers. Thirdly, some viewers express a desire for the story of the disappearance of the 3 mountaineers on Mount Slamet in 1985 to be adapted into a film. Lastly, in addition to responses related to the Mount Slamet story, viewers often discuss unrelated topics in their comments to the content creator.

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