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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 MANAJEMEN LABA, PERTUMBUHAN ASET DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Saragih, Muhammad Rizal; Rusdi, Rusdi
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.v7i1.789

Abstract

This research investigates the influence of earnings management, asset growth, and tax avoidance on firm value. In the contemporary business environment, companies employ various strategies to enhance financial performance and market valuation. Earnings management practices, asset expansion, and tax planning have emerged as critical factors affecting the overall value of a firm. Understanding the interplay of these elements is essential for stakeholders, regulators, and investors seeking to make informed decisions in the dynamic landscape of corporate finance. The primary objectives of this study are to examine the individual and collective effects of earnings management, asset growth, and tax avoidance on firm value. By analyzing the relationships between these variables, the research aims to contribute valuable insights into the intricate dynamics shaping corporate financial outcomes. The population of this study are Multi-Industry Companies Listed on the Indonesia Stock Exchange in 2016-2020. The sample of this research is 46 companies. The results of this study are earnings management, asset growth, and tax avoidance have an effect on firm value. The research suggests that understanding and considering the interactions between earnings management, asset growth, and tax avoidance is crucial for comprehending how these financial strategies impact the overall value of a company in the business and investment landscape.
PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK PADA KPP PRATAMA DEPOK SAWANGAN Wadi, Indra; Akbar, Mhd Ali
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.v7i1.790

Abstract

Tax compliance is a critical aspect of a well-functioning tax system, and understanding the factors that influence taxpayers' compliance behavior is essential for effective tax administration. This research focuses on investigating the impact of motivation, tax knowledge, and tax awareness on tax compliance among taxpayers served by the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). The main objective of this study is to analyze and assess the relationships between motivation, tax knowledge, tax awareness, and tax compliance. By gaining insights into these relationships, the research aims to contribute to the enhancement of tax compliance strategies and policies in the jurisdiction of the Sawangan Primary Tax Office. This research employs a quantitative approach, utilizing a survey method to collect data from a sample of taxpayers registered with the KPP Pratama Depok Sawangan. A structured questionnaire is designed to measure variables such as motivation, tax knowledge, tax awareness, and tax compliance. The collected data will be analyzed using statistical tools, including regression analysis, to identify the significance and strength of the relationships among the variables. The population of this study is individual taxpayers who are registered at KPP Pratama Depok Sawangan. The findings of this study suggest that there is a significant impact of motivation, tax knowledge, and tax awareness on tax compliance at the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). In other words, the level of motivation, understanding of taxation, and awareness of tax obligations among taxpayers in this jurisdiction play crucial roles in influencing their compliance with tax regulations.
PENGARUH PROFITABILITAS, UKURAN BANK, DAN NON-PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI Mara, Uli Lasdao; 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.v7i1.791

Abstract

This research aims to understand the influence of Bank Profitability, Bank Size, and Non-Performing Loans (NPL) on Company Value, by considering the mediating role of Bank Capital Structure. The population of this research is commercial banks registered on the IDX during the 2018-2022 period which are included in the KBMI 3 category. The method for analyzing this research uses Structural Equation Modeling which is assisted by using SmartPLS statistics software. There were 10 banks that met the research sample criteria, so that the sample obtained was 50 financial reports. The research results show that bank size and NPL have a positive effect on capital structure, while profitability has no effect on capital structure. Furthermore, profitability, bank size have a positive effect on company value, and capital structure has a negative effect on company value. Meanwhile, NPL has no effect on company value. Then, the results of this research also show that capital structure does not mediate the relationship between profitability and NPL and company value. However, capital structure successfully mediates the relationship between bank size and firm value.
PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PT. ALAM SUTERA REALTY PERIODE 2010-2021 Rusnaeni, Nani
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.v7i1.792

Abstract

The development of the property industry in Indonesia, particularly represented by PT. Alam Sutera Realty, Tbk., has experienced fluctuations in line with economic dynamics. Solvency and profitability emerge as key factors influencing the company's value. This research aims to analyze how solvency and profitability contribute to the value of PT. Alam Sutera Realty, Tbk. during the period 2010-2021. The study employs a quantitative approach with secondary data analysis. Financial data for the company is obtained from PT. Alam Sutera Realty, Tbk.'s annual financial reports. Regression analysis is utilized to assess the relationship between solvency, profitability, and the company's value. The population in this study comprises the financial reports of PT. Alam Sutera Realty, Tbk. from 2010 to 2021. The results indicate that solvency and profitability significantly impact the value of PT. Alam Sutera Realty, Tbk. High solvency enhances the company's value, while a favorable level of profitability also contributes positively to an increase in the company's value.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Damarani, Filosofia; Kusbandiyah, Ani; Amir, Amir; Mudjiyanti, Rina
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.v7i1.794

Abstract

The purpose of this research is to test the effect of managerial ownership, institutional ownership, debt policy, and firm size on firm value in the basic materials sector in the 2019-2022 period. This research analyzes secondary data which is called quantitative research. The sampling technique in this research was purposive sampling and a sample of 24 companies was produced that met the criteria. The results of this research show that: (1) managerial ownership has no influence on firm value, (2) institutional ownership has a positive influence on firm value, (3) debt policy has a positive influence on firm value, (4) firm size has a negative influence on firm value. This suggests that the control exercised by managers over company shares may not be a determining factor in determining overall company value. Then, the findings also show that the company benefits from institutional investors, which implies that the trust and support of these investors contributes positively to the company's perceived value. Additionally, this research underscores the beneficial impact of a well-managed debt strategy on increasing overall firm value. In contrast, this research reveals a negative relationship between company size and company value, indicating that large companies may face challenges or problems that have a negative impact on overall company value.
PENGARUH POLA ASUH DAN MOTIVASI TERHADAP PRODUKTIVITAS KERJA GENERASI Z Aulia, Pramitha; Moeliono, Nadya; Putri, Davina Azzaria Kusumo
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.v7i1.795

Abstract

Generation Z is the generation born after 1995 and grew up in an era of advanced technology. They have different characteristics from previous generations, such as being familiar with technology, enjoying working in teams, having a high sense of curiosity, and being hard workers. Therefore, work motivation and productivity are very important things to pay attention to in generation Z. One of the factors that influences work motivation and productivity in generation Z is the parenting style they have received since childhood. Parenting patterns can influence a person's personality development, values and attitudes towards the surrounding environment, including the work environment. The research method used was a survey with a questionnaire as a data collection instrument. Respondents in this study were generation Z employees in private companies and had worked for at least 1 year. Data analysis was carried out using simple linear regression techniques.
PENERAPAN KNOWLEDGE MANAGEMENT PADA PROGRAM INNOVATION DAY DIREKTORAT DIGITAL BUSINESS PT TELKOM INDONESIA KOTA BANDUNG Dinata, Aliya Rhamadhona; Sukoco, Iwan
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.v7i1.796

Abstract

The digital era encourages every company to adapt to continue to grow and develop. Telkom's Digital Business Directorate is a digital locomotive for PT. Telkom Indonesia (Persero) Tbk. In competitive competition, Knowledge Management is needed as a form of HR management, because HR is a resource that cannot be imitated and duplicated. This research aims to determine and analyze the implementation of Knowledge Management activities in the Innovation Day program of the Digital Business Directorate of PT Telkom Indonesia, Bandung City. The object of this research is Knowledge Management activities in the Innovation Day program. The method in this research is a qualitative method with a descriptive research type. Data comes from in-depth interviews, observations, and documentation related to Knowledge Management activities in the Innovation Day program. The results of this research show that the overall implementation of the activity has gone well. However, the broadcasts presented as a form of knowledge sharing still prioritize the quantity of broadcasts and have not prioritized the quality of the content or the quality of the sources. Growth in terms of awareness is good, but the enthusiasm of Telkom DDB employees, especially for speakers who want to share knowledge, still needs to be improved. Sharing weekly knowledge through digital media such as websites and YouTube, utilizing digital trends, using social media to expand awareness, and holding quizzes with prizes to increase audience enthusiasm have been achieved under the objectives of the Innovation Day program.
THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY Anindita, Rizka; Kusbandiyah, Ani; Fakhruddin, Iwan; Mudjiyanti, Rina
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.v7i1.797

Abstract

This study aims to examine the effect of intellectual capital, accounting conservatism, investment opportunity set (IOS), and firm size on earning quality. This study employed a quantitative approach and utilized secondary data. The population and sample for this research were companies in the basic materials sector listed on the IDX period 2019-2022. Purposive sampling was the technique used for sampling. The study’s population consisted of 28 companies in the basic materials sector, with a sample size of 90. The results showed that intellectual capital, investment opportunity set (IOS), and firm size no effect on earning quality and accounting conservatism had a positive effect on earning quality. The findings of the study indicate that intellectual capital, investment opportunity set (IOS), and firm size do not significantly influence the quality of earnings. In contrast, the research reveals a positive association between accounting conservatism and earning quality. This implies that factors such as the intellectual assets of a company, its investment opportunities, and its size do not play a substantive role in determining the quality of earnings. Conversely, the conservative approach in accounting practices is shown to contribute positively to the overall quality of reported earnings in the examined context.
EFEKTIFITAS E-KATALOG PADA KEGIATAN PENGADAAN BARANG DAN JASA (PBJ) DALAM UPAYA PEMERINTAH MENCEGAH FRAUD Sihaloho, Saut Wolker; Ariza, Dani; 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.v7i1.798

Abstract

Government Procurement of Goods and Services (PBJ) through e-purchasing with e-catalog is expected to be as a more reliable method for PBJ officer, specifically for Commitment-making officer (PPK) and Procurement Officer (PP) due to the process has become faster and easier to choose between providers, as well as all transaction recorded in the LKPP e-catalog and therefore the process is transparent in nature. Procurement method with e-catalog expected can prevent fraud or human error. This study uses juridical normative approach by going through reference book, regulations, and related literature. Results of this research proof that Procurement of Government Goods and Services through e-katalog, has benefit in term of clarity, speed of the process and the simplicity, however in term of fraud resistance there is still loophole in the system. Through e-catalog prices can be see by anyone, selection process and also all transaction are recorded in the LKPP e-catalog therefore transparent in nature. However, price set in the LKPP e-catalogue are the highest in the government, therefore PP still has to negotiate the price.
KESEIMBANGAN KERJA: Kepuasan Dosen dalam Kaitannya dengan Faktor-Faktor Kerja Wahyudi, Wahyudi
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.v7i1.799

Abstract

This research delves into the critical role of higher education in shaping human resources and advancing a nation. A key determinant of the quality of higher education lies in the satisfaction of lecturers, whose performance is intricately linked to various work-related factors. This study specifically investigates the influence of compensation, leadership, policies, work environment, and facilities on lecturers' satisfaction, aiming to provide insights that can enhance the welfare and effectiveness of educators within higher education institutions. Employing a qualitative approach with survey techniques, the research utilizes a questionnaire as the primary instrument distributed to randomly selected lecturers at Pamulang University, considering predetermined criteria. The sample comprises respondents from diverse fields of study, facilitating a comprehensive understanding of the issues at hand. Data analysis relies on descriptive statistics to delineate the level of lecturer satisfaction with each scrutinized work factor. The findings reveal that lecturer satisfaction with compensation and the work environment is commendable, achieving an average score of 4.40. These two factors emerge as the primary drivers fostering improved lecturer performance. Conversely, satisfaction with leadership, policies, and work facilities is deemed reasonably satisfactory, each garnering an average score of 4. These results furnish a holistic portrayal of the work factors necessitating attention to elevate lecturer performance, underlining the importance of strategic focus on these core elements.

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