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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 KETAHANMALANGAN DAN KOMUNIKASI INTERPERSONAL TERHADAP ETOS KERJA GURU SEKOLAH DASAR SWASTA DI KECAMATAN CILANDAK JAKARTA SELATAN Irenne Putren
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.v6i4.741

Abstract

Research conducted has proven that there is an influence of Adversity Quotient and interpersonal communication on the work ethic of private elementary school teachers in Cilandak sub-district, South Jakarta. The research used is research with survey methods and data collection with questionnaires. It can be seen from the result that there is a positive direct effect on each variable. Research shows that the level of resilience to adversity has a positive influence on the work ethic of private elementary school teachers in Cilandak District, South Jakarta. This means that teachers who have a higher level of resilience tend to have a stronger work ethic. The research results also show that interpersonal communication has an important role in influencing teacher work ethic. Teachers who are able to communicate effectively with fellow teachers, students and other related parties tend to have a better work ethic.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RISK MANAGEMENT DISCLOSURE (Studi Kasus Pada Organisasi Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Jessica Claudia; Dewi Fiorentina; Catherine Catherine; Namira Ufrida Rahmi; Putri Keumala Dewi Lubis
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.v6i4.742

Abstract

The purpose contained in this study is to understand the effect of public ownership, audit committee ownership, auditor reputation, leverage and organizational size on risk management disclosure with case studies on companies in the 2019-2021 period listed on the Indonesia Stock Exchange in Manufacturing in the Consumer Goods Industry. The Indonesian Stock Exchange will be the object of this research. During June 2022-April 2023 this research will take place. This approach applies a quantitative approach, a quantitative approach is a positivism-based system that is used to study certain populations and samples. The population used is companies in the 2019-2021 period which are listed on the Indonesia Stock Exchange in Manufacturing in the Consumer Goods Industry as many as 44 companies. There were 27 companies obtained in 3 years of observation from the results of selecting the sample criteria so that a sample of 81 research samples was obtained. The results of this study prove that simultaneously Public Ownership, Audit Committee Ownership, Auditor Reputation, Leverage and Company Size have a significant effect on Risk Management Disclosure. Partially, public ownership, audit committee ownership, and company size have a significant effect, but auditor reputation and leverage have no effect.
PENGARUH EFFECTIVE TAX RATE, ARUS KAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Periode 2017-2021) Julian Muhammad Hasan; Liana Dwi Septiningrum
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.v6i4.743

Abstract

This study aims to analyze the effective tax rate, cash flow and managerial ownership of dividend policy. This study uses a quantitative method and uses secondary data from consumer sector companies listed on the Indonesia Stock Exchange in 2017-2021. Hypothesis testing was carried out using the Eviews 10 application. There were 85 company data samples selected using a purposive sampling technique using several criteria according to research needs. Based on the test results, it was revealed that partially the effective tax rate and managerial ownership variables had an effect on dividend policy, while the cash flow variable had no effect on dividend policy. The results of the simultaneous effective tax rate, cash flow, and managerial ownership affect dividend policy.
LITERATURE REVIEW: PERAN CAREER DEVELOPMENT DALAM MENINGKATKAN WORK ENGAGEMENT DOSEN Muchtadin Muchtadin; Veithzal Rivai Zainal; Setyo Riyanto; Mafizatun Nurhayati
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.v6i4.744

Abstract

Work engagement is one of the crucial aspects that a lecturer must possess. This research aims to provide an overview of the relationship between career development and work engagement among employees, including lecturers. The references for this study were obtained from Google Scholar, with specific criteria spanning from 2014 to 2023, focusing on work engagement dimensions of vigor, dedication, and absorption. The research findings indicate variations in the connection between career development and work engagement. These differences are believed to be attributed to organizational support and length of service factors. Over the past decade, no significant association has been found between career development and work engagement among lecturers in Indonesia.
PENGARUH DISIPLIN KERJA DAN PROMOSI JABATAN TERHADAP KINERJA KARYAWAN PADA HYPERMART PEJATEN VILLAGE PASAR MINGGU DI JAKARTA SELATAN Rahmi Hermawati; Andi Sopandi; Ratna Sari
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.v6i4.745

Abstract

This research aims to determine the influence of work discipline and job promotion on employee performance, both partially and simultaneously. The research method used is quantitative, and the nature of the research is associative, with linear regression analysis. Based on the test results, it was found that work discipline has a positive and significant influence on employee performance, with a calculated t-value of 5.613 > tabled t-value of 1.983 and a significance value (sig) of 0.000 < 0.05. This indicates that the better the work discipline of employees in the company, the higher their performance. Job promotion also has a positive and significant influence on employee performance, with a calculated t-value of 4.672 > tabled t-value of 1.983 and a significance value (sig) of 0.000 < 0.05. This shows that the more frequent a company provides job promotions to employees, the higher their performance will be. Both work discipline and job promotion have a positive and significant influence on employee performance, with a calculated F-value of 53.952 > tabled F-value of 3.09 and a significance value (Sig) of 0.000 < 0.05. This indicates that if work discipline and job promotion can be improved and enhanced, employee performance will increase. The adjusted coefficient of determination (Adjusted R Square) is 0.505, indicating that the variables of work discipline and job promotion contribute 50.5% to employee performance, while the remaining 49.5% is influenced by other factors outside the scope of this study.
THE EFFECT OF COMPANY VALUE, PROFITABILITY AND LIQUIDITY ON CSR DISCLOSURE Sandelia Sandelia; Agus Munandar
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.v6i4.746

Abstract

The objective of this research is to examine the impact of enterprise value, profitability, and liquidity of the entities on the disclosure of corporate social responsibility. Quota sampling method was chosen to determine sample data. Sample for this research is entities that have SRI-KEHATI index on Indonesia Stock Exchange with financial report years 2019-2021. This paper uses linear regression for hypothesis testing. The results are independent variable (enterprise value, profitability, and liquidity) positively effect to dependent variable (CSR Disclosure). This implies that companies with higher enterprise values, profitability, and liquidity are more inclined to disclose information about their corporate social responsibility efforts.
ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERNAL, MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL INTERVENING Silvia Sari; Rini Septiowati
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.v6i4.747

Abstract

The success of an organization is strongly influenced by employee performance. Every company always improves employee performance to achieve the goals it wants. This study aims to determine the effect of applying accounting information systems, internal control, work motivation and organizational culture on employee performance with employee integrity as an intervening variable. The method used in this study is a quantitative approach and uses a purposive sampling method. The data in this study are primary data obtained from distributing questionnaires directly to accounting students in the Pamulang University employee class, especially students in the accounting study program. The number of samples used is 100 respondents. Data were analyzed by Structural Equation Modeling (SEM). Exogenous latent variables are the application of accounting information systems, internal control, work motivation and organizational culture. While employee performance as an endogenous latent variable with employee integrity as an intervening variable. The results showed that internal control variables formed employee integrity variables (loading factor = 0.69) and employee integrity variables were proven to influence employee performance variables (loading factor = 0.97). This provides an overview in the form of recommendations for improving internal control from the employee side which will have an impact on improving organizational performance.
PENGARUH DISIPLIN DAN MOTIVASI KERJA TERHADAP KINERJA ANGGOTA DENMA SESKOAL (Detasemen Markas Sekolah Staf dan Komando Angkatan Laut) Sulastri Sulastri; Suharto Suharto; Iwan Kurniawan Subagja
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.v6i4.748

Abstract

Human resources (HR) is one component that exists in organizations other than machine, money, materials, methods, and markets. An agency must be supported by competent human resources because human resources play an important role in running a business or activity within the agency. Seskoal is the highest general development education in the Indonesian Navy and has the main task in deepening the material of the struggle and the study of defense issues at the sea level of strategy and operations within the Navy. In Seskoal this is where the Student Officers are forged to become strategic level sea defense scholars. In carrying out this task, Denma Seskoal members are required to have high performance in order to produce good quality work. The factor of Human Resources (HR) is a determinant of the level of ability of Members of Denma Seskoal. As the main factor, members must have high quality, discipline and high work motivation. The type of research used in the study is quantitative, the data source used is the distribution of questionnaires given to members of Denma Seskoal. While the data analysis method used in this study used SPSS 2.0. Correlation coefficient (R) shows how closely the relationship between Discipline independent variables (X1) with non-independent variable Member Performance (Y), the value of the correlation coefficient is 0.637. This value indicates that the relationship of the Discipline variable (X1) with the Member Performance variable (Y) is 63.7%. While Work Work Motivation (X2) with non-independent variable Member Performance (Y), the value of the correlation coefficient is 0.674. This value shows that the relationship of the Work Motivation variable (X2) with the Member Performance variable (Y) is strong, which is 67.4%. Based on the calculation of the partial correlation, Motivation of work which gives the biggest contribution.
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT PRIMA SOEKA BUANA BEKASI Veritia Veritia; Lili Sularmi; Feb Amni Hayati
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.v6i4.749

Abstract

The aim of this research is to determine the influence of work discipline and work environment on employee performance at PT. Prima Soeaka Buana. The research method used was quantitative. The sampling technique used was saturated sampling, and a total of 60 respondents were obtained as the sample. Data analysis included validity test, reliability test, classical assumption test, regression analysis, correlation coefficient, determination coefficient, and hypothesis testing. Work discipline has a significant effect on employee performance with a simple linear regression equation of Y = 23.668 + 0.465X1, and a correlation coefficient of 0.457. The determination coefficient value is 20.9%, and the hypothesis test resulted in a t-value > t-table, or (3.914 > 1.671). Furthermore, the work environment also has a significant effect on employee performance with a simple linear regression equation of Y = 15.170 + 0.661X2, and a correlation coefficient of 0.723. The determination coefficient value is 52.3%, and the hypothesis test resulted in a t-value > t-table, or (7.968 > 1.671). Simultaneously, work discipline and work environment significantly influence employee performance with a multiple linear regression equation of Y = 3.697 + 0.338X1 + 0.603X2, and a correlation coefficient of 0.793. The determination coefficient value is 62.9%, while the remaining 37.1% is influenced by other factors. The hypothesis test resulted in an F-value > F-table, or (48.302 > 3.159).
PENGARUH PENGETAHUAN PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN KESADARAN DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN TERHADAP PENERAPAN PAJAK UMKM
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.v6i4.750

Abstract

This study aims to determine and analyze the influence of tax knowledge, understanding of taxation and awareness in carrying out tax obligations on the application of UMKM taxes. The population in this study is the Brebes tax office. The sampling method in this study was convenience sampling. Based on this method, the sample used in this study was 100 samples. To find out the linkages in this study, the statistical test was processed using SPSS version 23. The results of this study indicate that partial taxation knowledge has a significant effect on UMKM tax implementation, understanding of taxation and awareness in implementing tax obligations partially has no significant effect on UMKM tax implementation. Overall knowledge of taxation, understanding of taxation and awareness in carrying out tax obligations simultaneously has a significant effect on the application of UMKM taxes.

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