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

SJR
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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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ANALISIS BANTUAN LANGSUNG TUNAI TERHADAP PENDAPATAN MASYARAKAT DI DESA SEPAKAT KECAMATAN PLAMPANG (STUDI KASUS DI DESA SEPAKAT KECAMATAN PLAMPANG) Nurfadliyah, Nurfadliyah; Putri, Novida Halleine
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.779

This study aims to determine Direct Cash Assistance to Community Income. The variables of this study are Direct Cash Assistance and Community Income. The analysis technique used is simple linear regression analysis and hypothesis testing t test. The Adjusted R value is 0.099 or 9.90%, which means a very weak correlation between cash transfers and people's income. For an Adjusted R value of 0.010 or 1.00%, the distribution of direct cash assistance is influenced by people's income, while 99.00% is influenced by other variables. The results of the t-test test between direct cash assistance to community income obtained a significance value of 0.276 or 27.6% is greater than 0.05 or 5%. So it can be concluded that direct cash assistance has no effect on people's income in Sepakat Village, Plampang District, Sumbawa Regency.

PENGARUH INKLUSI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI VARIABEL INTERVENING PADA SEKTOR USAHA UMKM DI KOTA DEPOK Finatariani, Endah; Rosini, Iin; Nofriyanti, Nofriyanti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.780

In Depok City, the MSME (Micro, Small and Medium Enterprises) business sector plays an important role in the local economy. However, most MSMEs in the city still face various challenges, including financial access issues and low financial literacy levels. Therefore, financial inclusion and financial literacy have the potential to have a positive impact on the business performance of MSMEs in Depok City. This study aims to test and analyze the effect of financial inclusion and financial literacy with business sustainability as an intervening variable in the MSME business sector in Depok City. This study involved MSME players in Depok City using the Non Probability sampling method with a population of 7911 which was processed using the Slovin formula into 100 research samples. The data were processed using the Partial Least Square- Structural Equation Modeling (PLS-SEM) method. This type of research is quantitative research, using primary data, the findings report that Financial Inclusion affects the Performance and Sustainability of MSME Businesses, Financial Literacy affects the Performance and Sustainability of MSME Businesses, as evidenced by Business Sustainability being able to mediate Financial Inclusion on MSME Performance and Business Sustainability being able to mediate Financial Literacy on MSME Performance. This can be a reference for MSME players to realize the importance of access to banking services to get the best results. finance so that it can improve the performance of MSMEs and their Business Sustainability. Based on the results of this study, many MSMEs continue to survive in their business activities, it is proven that they are able to survive for more than 5 years in Depok City.

INNOVATION APPROACH IN VARIOUS COUNTRIES IN RESPONDING TO VOLATILITY-LITERATURE REVIEW STUDY Nursyirwan, Vivi Iswanti; Purwana, Dedi; Suhud, Usep; Harahap, Irwan Leo Putra; Ardaninggar, Sasmita Sari; Diana, Diana
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.781

Innovation is one of the keys to the success of an organization. This literature review study aims to explore the supporting components of innovation and how the innovation approach is applied in various countries in the world. This study uses a literature review as a literature search material that has a large repository for academic studies, particularly in Elsevier (Scopus). The search for references was carried out by applying the inclusion criteria and exclusion criteria methods. Main search terms via search engines: (Innovative Work Behavior) and (Countries) and (Companies) and (Support) or (Impede), with searches from 2018 to 2020. This study uses a literary approach, with final results 12 The literature shows that there are at least 12 important components in an organization both internally and externally that are discussed in this research literature, including: management control systems, technology licenses, R&D, company size, sectoral characteristics and access to finance, company resources and dynamic external environmental capabilities, number of executives with financial background, company age, company size, forward-looking search, service ecosystem. Through this literature study, business agencies should pay attention to these variables in developing innovations that are an important part of organizational survival. Future studies need to add a longer time span with a wider database.

ANALISIS KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Sub Sektor Perindustrian Yang Terdaftar Di Bursa Effek Indonesia Tahun 2017-2022) Utami, Fardiyati Diyah; Margie, Lyandra Aisyah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.782

This study aims to test and obtain empirical evidence regarding the effect of dividend policy and investment decisions on firm value with good corporate governance as a moderating variable in the object of industrial sub-sector companies listed on the IDX in 2017-2022. This type of research is quantitative which is processed with the help of E-views with the moderating regression analysis (MRA) method. The results showed that the Investment Decision variable had a persial effect on Firm Value. While Dividend Policy has no effect on Company Value. Good Corporate Governance (GCG) is able to moderate the relationship of Investment Decisions on Company Value, while Good Corporate Governance is unable to moderate the relationship of Dividend Policy on Company Value.

PENGARUH KONEKSI POLITIK, PERSISTENSI LABA, DAN KEKUATAN LABA TERHADAP NILAI PERUSAHAAN Angelia, Angelia; Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.783

The aim of this research is to prove that there is an influence between political connections, earnings persistence, and earnings power on company value. The sample was selected based on the purposive sampling method and includes 33 companies listed on the Indonesian Stock Exchange. The observation period is 2020 to 2022. Multiple regression analysis is used to test the hypothesis, and the results show that political connections have no effect on company value, while earnings persistence and earnings strength have an effect on company value. This implies that a firm's financial performance and stability, as reflected in persistent and robust earnings, have a more substantial influence on its overall value than any potential political affiliations. This insight is valuable for stakeholders and financial analysts, emphasizing the critical role of financial metrics over political connections in assessing and understanding a company's value.

PENGARUH PENJUALAN BERSIH DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG Sjahputra, Andri; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.784

This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate IncomeTax.

ANALISIS SISTEM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA ASTRA CREDIT COMPANIES CABANG CIDENG JAKARTA Asmonah, Siti; Budi, Saksono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.785

This study aims to analyze cash receipts and disbursements at Astra Credit Companies. The method used is a case study by conducting observations, interviews, and analyzing documents related to cash receipts and disbursements. The results showed that the main source of cash receipts of Astra Credit Companies Cideng Branch came from credit installment payments. Meanwhile, the largest cash expenditure of Astra Credit Companies Cideng Branch is for the purchase of Office needs, stationery and Entertain Client payments. Although there are some shortcomings in cash management, the Astra Credit Companies Cideng Branch has managed to maintain a good financial balance. This research recommends that Astra Credit Companies Cideng Branch continues to improve the accounting system and manage cash expenditure effectively to ensure the company's finances are well organized.

ANALISIS PENGARUH STRESS, WORKLOAD TERHADAP EMPLOYEES PERFORMANCE GENERASI MILENIAL DI KOTA BATAM DENGAN BURNOUT SEBAGAI VARIABEL MEDIASI Yusuftan, Leonard Suryadi; Fatyandri, Adi Neka
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.786

Employee performance has an important role in the success or failure of a company. Employee performance is a form of achievement produced by employees based on quantity, quality, time required, teamwork as a measure of the success of a company. The aim of this research is to analyze the effect of stress and workload on employee performance with burnout as a mediating variable. The type of research used in this research is using a quantitative approach. The research sample used was 385 respondents who were generation Y or the millennial generation born between 1980 and 2000 who were working in Batam City. Analysis of the data used in the research was by using the partial least squares structural equation model (PLS-SEM). The research results show that workload has a significant influence on stress. Workload and stress simultaneously also have a significant effect on burnout. Workload and stress have a significant effect on employee performance. The research also found that burnout did not have a significant effect on employee performance. Burnout also cannot mediate the relationship between workload and stress on employee performance.

THE INFLUENCE OF THE ROLE OF INTERNAL AUDIT, AUDIT COMMITTEE CHARACTERISTICS AND INTERNAL CONTROL ON FRAUD PREVENTION Kurniasih, Tuspeni; Sari, Intan Rahma
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.787

This research aims to determine the influence of the role of internal audit, characteristics of the audit committee and internal control on fraud prevention at the Jakarta People's Credit Bank. The population in this study was 35 People's Credit Banks (BPR). Based on the Slovin formula method, the total research sample obtained was 26 respondents. This research is a type of quantitative research with the data collection method used is primary data, namely data in the form of opinions from research subjects (respondents) using a survey method obtained through filling out questionnaires by respondents. The data in this research was obtained from distributing questionnaires. Hypothesis testing in this research uses the multiple linear regression analysis method which is processed using SPSS 25. Based on the test results, it was found that the role of internal audit, characteristics of the audit committee and internal control simultaneously have a significant effect on fraud prevention. This research also found that the role of internal audit has no effect on fraud prevention. Meanwhile, the characteristics of the audit committee and internal control influence fraud prevention.

EVALUATING THE PROCESS OF ELECTRONIC ID CARD (E-KTP) SERVICES AT THE POPULATION ADMINISTRATION AND CIVIL REGISTRATION OFFICE OF LEBAK BULUS SUBDISTRICT Silitonga, Irvan Pangihutan; Permana, Djaka; Budiastra, A. A., Ketut
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): 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.v7i1.788

This research aims to evaluate the electronic Identity Card (e-KTP) issuance service at the Population Administration and Civil Registration Office of Lebak Bulus Subdistrict, referring to the Decision of the Head of the Population and Civil Registration Office of DKI Jakarta Province Number 100 of 2022, which establishes service standards. This research utilizes a qualitative descriptive approach, based on observations and in-depth interviews, and relates it to operational concepts, frameworks, and relevant laws. The evaluation results indicate that the e-KTP service has successfully optimized service time, with an average waiting time of approximately 10-15 minutes, which is a strength of the service. However, there are several challenges in verifying population data and technical issues with hardware usage. Although the staff provides good service, there is a lack of clear information regarding the status of e-KTP application progress for applicants. Recommendations for improvement include enhancing recording facilities, improving communication with applicants, maintaining hardware, and enhancing cooperation with relevant agencies. This research contributes to efforts to enhance the quality of e-KTP issuance services and provides guidance for similar institutions in improving service effectiveness and efficiency.

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Contact Name
Wahyudi

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jurnalsjr@gmail.com

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+6289688162441

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Editorial Address
Jl. Raya Serpong No. 17 Priyang Pondok Jagung, Serpong, Kota Tangerang Selatan, Banten 15322

Location
Kota tangerang selatan,

Banten

INDONESIA