Scientific Journal of Reflection : Economic, Accounting, Management and Business
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
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ANALISIS KEPATUHAN WAJIB PAJAK
Eliana, Mrs
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.100
The purpose of this study is to determine the effect of motivation, fiscal services and tax sanctions through financial conditions on the compliance of individual taxpayers, both partial and simultaneous. The research method used in this research is quantitative with descriptive explanations. The analysis method used is path analysis with a sample size of 100 respondents and the sampling technique used is random sampling technique. Hypothesis test results prove work motivation has a significant effect on tax compliance by 0,139. The tax authorities have a significant effect on tax compliance by 0,178. Tax sanctions have a significant effect on tax compliance with a coefficient of 0,553. The results of simultaneous analysis prove that motivation, fiscal services, tax sanctions and financial conditions have a significant effect with a coefficient of determination of 95%, the rest is explained by other variables outside this study. While the results of the moderation analysis (through) proved to be motivational, tax authorities and tax sanctions through financial conditions significantly influence tax compliance
ANALISIS FASILITAS ELEKTRONIK SURAT PEMBERITAHUAN (E-SPT) TERHADAP KEPATUHAN WAJIB PAJAK
Setiawan, Irwan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.101
Tax is the main element of state revenue, and national development is funded by taxes. Therefore, this research was conducted to see community participation in paying taxes. The research method uses quantitative with descriptive analysis approach and linear regression. The number of taxpayers used as respondents is 100 with a simple random sampling technique. The research instrument used a questionnaire with a Likert scale. The stages of the research consisted of descriptive analysis, validity test, reliability test, classic assumption test and hypothesis test. The results showed the tax facilities (E-SPT) affect the compliance of paying taxes. This finding suggests the role of community is very large towards tax revenue, but not all tax compliance, therefore, innovation is needed to make it easier to pay taxes
ANALISIS KEPUTUSAN PEMBELIAN PADA CONVENIENCE STORE
Kasmad, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.102
The purpose of this study was to determine the Effect of Store Atmosphere and Prices on Consumer Purchasing Decisions at 7-Eleven Store Convenience. To test the effect of independent variables on dependent, quantitative approaches and associative methods are used. The analytical method used is multiple linear regression analysis with a sample of 98 and the sampling technique used is the Accidental Sampling. Hypothesis test results indicate that Store Atmosphere has a positive and significant effect on purchasing decisions with a regression coefficient of 0.277. Price has a positive and significant effect on purchasing decisions with a regression coefficient of 0.787. Simultaneously Store Atmosphere and price has positive and significant effect on purchasing decisions with coefficient of determination of 87.3%, while the remaining 12.7% is explained by other variables outside this study, for example location, service quality, promotion, and consumer trust
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN
Nufus, Khayatun
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.103
Managing good finance is one of the fundamentals in company management, and usually use accounting information systems. This study aims to analyze the effectiveness of the sales accounting system. The analytical method used in this study uses a descriptive qualitative approach. So that this research can run effectively, the analysis technique used is by means of elaboration of Data Flow Diagrams (DAD) and Internal Control Questionnaire (ICQ) techniques. The analysis shows that the sales accounting system has been carried out according to procedure, however there are a number of things that need to be improved including HR and marketing team transaction evidence
ANALISIS KEPUTUSAN PEMBELIAN PADA RITEL MODERN
Ridwan, Muhamad
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.104
The purpose of this study was to study the effect of services on purchasing decisions at Alfamart Serua Indah Branch, South Tangerang. The research design used in this study is causal quantitative associative with descriptive explanations. The analytical method used is multiple linear regression analysis with a sample of 97 and the sampling technique used is the Accidental Sampling technique. Hypothesis test results indicate that service quality has a positive and significant effect on purchasing decisions with a regression coefficient of 0.699 and a coefficient of determination of 48.3%. This means that service quality can explain purchasing decisions by 48.3%, while the remaining 51.7% is explained by other variables outside this study, for example location, price, promotion, image etc
ANALISIS LOKASI TERHADAP MINAT BELI PERUMAHAN DI KOTA TANGERANG SELATAN
Nursoleh, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.105
South Tangerang is an urban city with an average population growth of 3%. This opens up opportunities for the property industry. Therefore, this study was conducted to analyze people's buying interest in property in the southern city of Tangerang. The research method used is quantitative with descriptive explanation. The analysis method used is a simple linear regression analysis with a sample of 100 respondents and the sampling technique used is the saturated sample technique. The results showed the location of the house determines the purchase decision, after that the price, access and facilities. This finding confirms the fact, do not be surprised if the population of urban cities continues to increase significantly, and land prices creep up
MENINGKATKAN KUALITAS PRODUK SEBAGAI STRATEGI FUNDAMENTAL DALAM BERSAING
Lina, Roidah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.106
For manufacturing companies, especially in the food and beverage sector presenting the quality of products is the principle, therefore consumers buying products. Therefore, this research was conducted. The aim is to analyze the effect of product quality on satisfaction and consumer loyalty. To study this research a quantitative approach was used, and the object of research is one food and beverage company, PT. Kobe Boga Utama. The sample technique used is Accidental Sampling amounting 97 respondents. The analytical method used is linear regression consisting of validity, reliability, correlation coefficient, determination coefficient, regression tests, and hypothesis testing. The results show that product quality is the reason consumers loyal. In the quality of products there is a value of customer satisfaction, in this case is the taste
ANALISIS KEPUTUSAN KONSUMEN DALAM MENGGUNAKAN JASA LAYANAN INTERNET
Sewaka, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.107
Technological advances have forced telecommunications companies to increase their competitiveness, despite having to pay a lot of costs. This research was conducted to examine the consumer's decision to use internet services. The scientific approach used is quantitative with a simple random sample technique. While the analysis tool uses multiple linear regression. PT. Dwi Tunggal Putra was chosen as the object of research with 100 users in Jakarta. The results showed that promotion affects consumer psychology. Whereas service influences consumer's feelings. In other words, purchasing decisions are very dependent on the state of consumer psychology, and promotion and service quality has been proven to influence it
ANALISIS KEPUASAN PERSPEKTIF KUALIAS PELAYANAN
Warsono, Mr
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.108
The main business of a bank is trust. Therefore, all efforts are made to serve, and satisfy customers, one of which presents quality service. This study aims to analyze the effect of service quality on customer satisfaction. To prove this research, the quantitative, descriptive, and linear regression analysis methods are used. The object of research is Eximbank, sampling technique using accidental sampling, the number of respondents 109, and data collection techniques using questionnaire. The results showed that service quality affected satisfaction. That is, customer loyalty depends on what consumers feel, and quality service is the best way to approach
PENGARUH ROA DAN NPM TERHADAP NILAI PERUSAHAAN PADA PT. ANTAM, TBK
Chadjib Halik, Abdul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek
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DOI: 10.37481/sjr.v1i1.109
This study aims to determine the effect of ROA and NPM on company value at PT. Antam. The research design is quantitative and associative causal with descriptive explanations. The analysis method used is multiple linear regression analysis with a sample of 11 company data for the period 2006-2016 and the type of data used is time series. The analysis shows, the average growth of Return on Assets (ROA) of PT. ANTAM for the period 2006-2016 was 54.79%. The average NPM growth was 107.37%. While the average growth in firm value is 0.16%. he results of the regression analysis showed that ROA had no significant effect on firm value with a regression coefficient value of 0.110. NPM has a positive and significant effect on firm value with a regression coefficient of 0.851. Simultaneously, ROA and NPM have a positive and significant effect on firm value with a coefficient of determination of 71.5%, while the remaining 28.5% is explained by other variables outside this study, for example liquidity ratios, activity ratios, leverage ratios, market ratios and others