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INDONESIA
Scientific Journal of Reflection : Economic, Accounting, Management and Business
ISSN : 26153009     EISSN : 26213389     DOI : -
Core Subject : Economy,
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
Articles 932 Documents
PENGARUH DISIPLIN KERJA, KOMPETENSI DAN KOMUNIKASI TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI PEGAWAI SEBAGAI VARIABEL INTERVENING PADA DIREKTORAT JENDERAL TANAMAN PANGAN Anggeraini, Masrurroh; Adnyana, I Made
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.833

Abstract

Human resource management (HRM) is an important aspect in an organization that influences employee performance. In the context of the Directorate General of Food Crops, there are several problems that affect employee performance, including work discipline that is not yet strict, employee competency that is not appropriate, and less effective communication between employees. This research aims to determine the influence of work discipline, competence and communication on employee performance with motivation as an intervening variable. The research sample was 120 employees at the Directorate General of Food Crops using the Hair formula. The research approach is a quantitative method. Data collection techniques were carried out using interviews and closed questionnaires with a Likert scale of 1 to 5 with data analysis techniques using Smart PLS 3. The research results showed that there was a positive and significant influence of work discipline on employee performance, but competency did not have a significant influence on employee performance. Meanwhile, communication has a positive and significant influence on employee performance. Work discipline is also proven to have a positive and significant influence on employee motivation, but competence does not have a significant influence on motivation. Communication is also proven to have a positive and significant influence on employee motivation. Furthermore, work discipline, competence and communication also have a positive and significant influence on employee performance through motivation as an intervening variable. Based on the results of this research, several suggestions that can be made are the need to increase the application of stricter work discipline, develop employee competencies in accordance with job demands, and improve communication between employees to improve overall performance. Efforts are also needed to provide appropriate motivation to employees as a driving force in improving their performance.
NIAT BERKUNJUNG KEMBALI DI RESTORAN LIKA LIKU DITINJAU DARI HARGA DAN KEPUASAN PELANGGAN Vardhani, Nadia; Octafian, Ray
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.834

Abstract

The competitive restaurant industry demands strategies to attract and retain customers. This research aims to analyze the influence of price and customer satisfaction on intention to revisit a restaurant. This research uses quantitative methods with a survey design. Data was collected from 100 respondents who had visited the restaurant. Data were analyzed using path analysis. The results show that price and customer satisfaction have a positive and significant influence on intention to revisit, satisfaction mediates the effect of price on intention to revisit. In conclusion, price and customer satisfaction are important factors in increasing intention to visit again. Restaurants need to pay attention to pricing strategies and increasing customer satisfaction to attract and retain customers.
DINAMIKA MANAJEMEN KEUANGAN DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN: Studi Kasus Pada PT Indomarco Prismatama Hia, Fitri Bevolta Perdamaian; Widagdo, Chrisostomus Susmono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.835

Abstract

PT Indomarco's financial management practices are analyzed using a qualitative descriptive approach to understand the complexity and dynamics of managing financial resources. The study reveals that financial management is a dynamic area that requires a deep understanding of business strategies and the ability to adapt to market changes. This research provides valuable insights for practitioners and academics to develop more effective and responsive financial strategies. Understanding the dynamics of financial management is crucial for achieving optimal financial performance, and PT Indomarco's financial strategies are designed to address these challenges. Thus, PT Indomarco's financial management practices are a testament to the importance of understanding and adapting to market changes.
PENGARUH KOMPENSASI, JOB SATISFACTION, DAN PERCEIVED JOB ALTERNATIVE TERHADAP TURNOVER INTENTION PADA KARYAWAN Sahputra, Rananda; Dihan, Fereshti Nurdiana
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.836

Abstract

The purpose of this research is to determine the influence of compensation, job satisfaction, and perceived alternative jobs on employee turnover intention. Apart from that, this research also aims to determine the effect of compensation on turnover intention through job satisfaction. The sample used in this research was 50 employees. This research uses classical assumption testing & regression as data analysis techniques, which are processed using Statistical Program Social Sciences (SPSS) version 21.0. The results of the analysis carried out stated that there was a negative and significant influence between compensation on turnover intention. Compensation has a positive and significant influence on job satisfaction. Job satisfaction has a negative and significant influence on turnover intention. Perceived alternative jobs have a positive and significant influence on turnover intention and compensation has an influence on turnover intention through job satisfaction.
PENGARUH DESENTRALISASI FISKAL TERHADAP PERTUMBUHAN EKONOMI DAN TINGKAT KEMISKINAN DI PROVINSI SUMATERA BARAT Marya, Meri; Handra, Hefrizal
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.837

Abstract

This research aims to analyze the impact of fiscal decentralization on economic growth and poverty levels in West Sumatra Province. Fiscal decentralization is a concept where the authority and responsibility in public financial management are transferred from the central government to local governments. West Sumatra Province was chosen as the study location because it is one of the provinces that significantly implements fiscal decentralization. This research method utilizes secondary data collected from the Central Statistics Agency (BPS) and related documents. Data analysis is conducted using panel regression methods over specific time periods. The research findings indicate that fiscal decentralization has a significant influence on economic growth in West Sumatra Province. Additionally, it was found that the poverty level is also influenced by fiscal decentralization, although its impact is not as pronounced as its influence on economic growth. These findings have important implications for government policies related to public financial management and poverty alleviation at the regional level. With a better understanding of the relationship between fiscal decentralization, economic growth, and poverty levels, it is hoped that more effective policies can be designed to improve the welfare of the population in West Sumatra Province and other regions.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022) Setiawan, Destia Dwisakinah; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.838

Abstract

This study aims to provide empirical evidence of the influence of Institutional Ownership, Managerial Ownership, and Capital Intensity on Accounting Conservatism. This research uses a quantitative approach and the data used is secondary data. The population in this research is properties & real estate companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The method for determining the sample uses purposive sampling. A sample of 7 companies was obtained over a 6 year period. The data analysis technique used is multiple linear regression analysis. The results of the F test show that simultaneously Institutional Ownership, Managerial Ownership and Capital Intensity have a significant effect on Accounting Conservatism. The results of the t test show that Managerial Ownership partially has no effect on Accounting Conservatism, but Institutional Ownership partially has a significant negative effect and Capital Intensity partially has a significant positive effect on Accounting Conservatism.
PENGARUH KOMUNIKASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT JEMBO CABLE COMPANY KOTA TANGERANG Sunardi, Didi; Ayuningtiyas, Ira
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.839

Abstract

The aim of this research is to determine the influence of work communication and work compensation on employee performance at PT Jembo Cable Company Tbk in Tangerang City. The method used is quantitative. The population and sample consist of 90 respondents. Data analysis uses validity tests, reliability tests, classical assumptions, regression analysis, correlation analysis, determination analysis, and hypothesis testing. The research indicates a strong correlation between communication (0.630) and compensation (0.580) with employee performance. The multiple linear regression equation is Y = 11.321 + 0.418X1 + 0.307X2, meaning that when variable X1 is increased by 1 unit, variable Y increases by 0.418 units at a constant of 11.321, and when variable X2 is increased by 1 unit, variable Y increases by 0.307 units at a constant of 11.321. The coefficient of determination value of 46.8% indicates the contribution of communication and compensation to improving employee performance, while the remaining 46.8% is influenced by other factors. The F hypothesis test yields an F value > F table or (38.308 > 2.710). Thus, H03 is rejected and Ha3 is accepted, meaning there is a significant simultaneous influence of communication and compensation on employee performance. These findings can provide input for policies and practices aimed at improving employee performance at PT Jembo Cable Company Tbk.
PENERAPAN METODE REGRESI LOGISTIK BINER DENGAN MENGGUNAKAN PHYTON UNTUK MENGANALISA PENGGUNA MEDIA SOSIAL TERHADAP PROBABILITAS PEMBUKAAN REKENING PADA BANK X Riyani, Sari; Kristianto, Fajar; Wulandari, Rayuli; Heikal, Jerry
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.840

Abstract

In the rapidly developing digital era, financial institutions, such as Bank X, can utilize social media to understand consumer behavior and expand their customer base. This research uses a binary logistic regression method with social media user data to analyze the relationship between online activity and the decision to open an account at the bank X. The aim of this research is to assess the influence of user activity on social media platforms (Instagram, TikTok, Facebook, Twitter and YouTube) on the decision to open an account at the Bank X as well as analyze and identify key variables that influence the decision to open an account, based on media activity data. social. Results show that Instagram has a significant influence, with the combination of social media platforms increasing the probability of opening an account. TikTok and Facebook also have a positive impact, while Twitter and YouTube have a lower impact. Recommended marketing strategy to focus more on Instagram, with an emphasis on a combination of other social media platforms. From the results of the scenario interpretation, Instagram has a significant positive influence on the decision to open an account, with the highest probability among other individual platforms. TikTok, Facebook, and Twitter also have a positive impact, although their probabilities tend to be similar. Meanwhile, YouTube's influence on the decision to open an account seems to be lower than other social media platforms.
PENGARUH PERTUMBUHAN PERUSAHAAN, DIVIDEN, PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021 Laia, Ricardo Arman; Hulu, Oktavianus Otonius; Rahmi, Namira Ufrida; Nasution, Muhammad Irsan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.841

Abstract

The main objective of the company is to enhance the overall value of the company. This increase in value then impacts the welfare of employees, thereby influencing the long-term valuation of the organization. Researchers aim to investigate the elements affecting the high valuation of manufacturing businesses listed on the Indonesia Stock Exchange (IDX) during the period 2016-2022. This research examines several independent factors, including company growth, dividends, profitability, and capital structure. The dependent variable studied is the company's value. This study utilizes secondary data derived from the annual financial reports issued by manufacturing companies during the period 2016-2021, obtained from the official website of the Indonesia Stock Exchange. The research employs a research methodology utilizing quantitative techniques, particularly simple linear regression and multiple linear regression, as the primary research methods. The study focuses on the research population, namely manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2021. The sample size for this study consists of a total of 12 companies. The research findings indicate that company expansion has a detrimental impact on company value, while dividends have a beneficial effect in increasing company value. Furthermore, profitability is proven to have a significant positive relationship with company value, and capital structure also appears to have a significant positive impact on company value. Additionally, the simultaneous testing conducted, either jointly or simultaneously with the dependent variable, shows that all independent factors examined in this study have statistically significant and positive impacts on the dependent variable, namely company value.
PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH, PROFITABILITAS, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Arafah, Monalisa Dinda; Fakhruddin, Iwan; Pramono, Hadi; Santoso, Selamet Eko Budi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (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.v7i2.842

Abstract

This research aims to examine the influence of sharia supervisory board characteristics, profitability, company size and audit quality on earnings management. The population in this research is Sharia Commercial Bank (BUS) companies registered with the Financial Services Authority (OJK) in 2016-2022. This research analyzes secondary data which is called quantitative research. The sample in this study was selected using a purposive sampling, and 92 samples were obtained from 14 companies. This research tests the hypothesis using multiple regression analysis. The results of this research indicate that DPS size, cross-member DPS, profitability and audit quality have no influence on earnings management. The number of DPS meetings and company size have a negative effect on earnings management.

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