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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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PENGARUH UKURAN PERUSAHAAN, RISIKO PERUSAHAAN, INTENSITAS MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP PENERAPAN KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Periode 2019 -2021) Jesica, Jesica; Manik, Ester Tiorida Br; Rasyikah, Filza; Rahmi, Namira Ufrida; Lubis, Putri Kemala Dewi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.877

This research investigates how accounting conservatism in BEI manufacturing companies from 2019 to 2021 is impacted by size, risk, capital intensity and ownership structure. Over 3 years, 78 companies were selected using the purposive sampling method. This 2019-2021 research was carried out using SPSS, and multiple linear regression, descriptive tests, classical assumptions, multiple linear regression, F test, T test, and coefficient of determination. This research also found that company size, risk, capital intensity and ownership structure have an impact on accounting conservatism in manufacturing companies on the IDX.

KUALITAS PRODUK BERPENGARUH POSITIF DAN SIGNIFIKAN TERHADAP KEPUTUSAN PEMBELIAN Munafis, Subhan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.881

The research was conducted at the LN shop in CV. NB which is located on Jl. Semboja, Kebon Kopi Village, Bogor Tengah District, Bogor City for 6 months with the analytical approach used is quantitative. The population is 130 people. The sample for this research was 99 people. The results of the research show that the t test (Partial Test) on the product quality variable is 1.990 with a sig value of 0.005 and ? = 5%, obtained t table = 1.985 so it can be said that the product quality variable has a positive effect and a significant effect. influence on purchasing decisions at Lazada Nairastore. The service quality variable has a significant value of 2.316 with a sig value of 0.003 and ? = 5%, obtained ttable = 1.985 so it can be concluded that service quality has a positive and significant effect on purchasing decisions at Lazada Nairastore. Meanwhile, simultaneously product quality and service quality have a positive and significant effect on purchasing decisions with the F test results obtained by fcount = 4.710 which is greater than the ftable for ? = 5% of 3.088 and a significant value of 0.011 which is less than 0.05.

INSPIRASI MENGINAP: Daya Tarik Media Sosial Instagram dalam Keputusan Tamu untuk Menginap di Aruss Hotel Semarang Anggrean, Ricky; Wijoyo, Tuwuh Adhistyo
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.883

The study employs a qualitative descriptive research method to thoroughly examine the influence of Instagram on guests' decisions to choose Arus Hotel Semarang for their stay. The key focus areas include the exploration of social media, particularly Instagram, and its impact on the decision-making process regarding accommodation. Through an in-depth analysis, the research delves into the implications and core findings, shedding light on how social media, with an emphasis on Instagram, plays a crucial role as a determining factor for guests opting to stay at Arus Hotel Semarang. The study aims to provide a detailed understanding of the specific features within Instagram that contribute positively to the decision-making process of potential guests, thereby highlighting the platform's significance in the realm of the hospitality industry, particularly in the context of Arus Hotel Semarang.

OPTIMALISASI KINERJA KARYAWAN MELALUI KESEHATAN DAN KESELAMATAN KERJA DI RS ARIA KAMUNING Permana, Diosaka Zahran Agung
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.884

This research aims to explain the influence of health and safety partially on employee performance, to explain the influence of occupational health and safety simultaneously on employee performance. Based on the results of the analysis, it shows that occupational health and safety have a significant effect on the performance of Aria Kamuning Hospital employees. The sampling technique is using saturated sampling. Saturated sampling is a technique for determining the sample if all members of the population are used as samples. The number of samples used in this research was 98 respondents who were employees of Aria Kamuning Hospital. The data analysis technique in this research was carried out using the testing stage of multiple linear regression analysis and classical assumption regression analysis. The research results show that the work environment influences employee performance. Work Safety Variable (X1) t_calculated value is 0.437 with a probability of 0.663. Because the probability value (sig) t < 5% (0.663 > 0.05), partially the Work Safety variable (X1) has a positive and significant effect on the Employee Performance variable (Y). The Occupational Health variable (X2) has a calculated t_value of - 0.651 with a probability of 0.517. Because the probability value (sig) t < 5% (0.517 > 0.05) then partially the Occupational Health variable (X2) has a significant positive effect on the Employee Performance variable (Y). From table 3 above it can be seen that the F_count value (0.289) is greater from the F_table value (2.70), while the significance value obtained is 0.003 < 0.05. F table is obtained by df1 = k-1 = 3-1 = 2 and df2 = n-k = 87-3 = 84, then the F_table value is 2.70. So it can be concluded that simultaneously the variables of occupational safety and occupational health affect employee performance.

ANALISIS CITRA MEREK DAN STRATEGI HARGA DALAM KEPUTUSAN PEMBELIAN MOBIL MITSUBISHI DI PT LAUTAN BERLIAN UTAMA MOTOR CABANG JAKARTA BARAT Ningsih, Dewi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.885

This research aims to determine the influence of brand image and price on purchasing decisions for Mitsubishi passenger cars at PT Lautan Berlian Utama Motor West Jakarta Branch, both partially and simultaneously. This research is descriptive quantitative with an associative approach. Sampling was taken using purposive sampling technique. The population in this study are people who have purchased Mitsubishi passenger cars in residential areas in West Jakarta and its surroundings, including the Depok, Bogor, Bekasi, Tangerang areas. The ancient Rao sample used in this research was 96 respondents. Data collection techniques using observation, questionnaires, data analysis techniques using validity tests, reliability tests, classical assumption tests, linear regression tests, correlation coefficient tests, coefficient of determination tests, hypothesis tests, t tests and f tests with the help of SPSS Version 26 software. The research results show that (1) Brand Image influences purchasing decisions with the regression equation Y=7.081=0.789X1. The correlation coefficient value is 0.837, the coefficient of determination value is 0.700, which has a significant effect on purchasing decisions with a calculated t result of 14.824 > t table 1.986. with a significance level of 0.000 < 0.05. (2) Price influences purchasing decisions with the regression equation Y = 3.524+1.073 .05. (3) Brand Image and Price influence purchasing decisions with the regression equation Y = 1.055+0.420X1+0.694X2, correlation coefficient value of 0.931, determination coefficient value of 0.867, significant influence on purchasing decisions with the result Fcount 302,881 > Ftable 3.094 with a significance of 0.000 < 0.05, then in this study Ha is acceptable.

ANALISIS PENGARUH FAKTOR KINERJA PEGAWAI DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN SOLOK SELATAN Heryanto, Heryanto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.886

Employee Performance shows the work performance achieved by employees in accordance with their responsibilities. The aim of the research is how organizational culture, leadership and rewards together influence the performance of employees at the Tourism and Culture Office of South Solok Regency. This study uses quantitative methods. In this research, the population is all Civil Servants at the South Solok Regency Tourism and Culture Office, totaling 35 people. The sample is all members of the population used as a sample, namely 35 civil servants at the South Solok Regency Tourism and Culture Office. The data analysis technique used in this research is multiple regression analysis. The results of this research show that Organizational Culture, Leadership, and Rewards together have a significant positive effect on Employee Performance. Next, to see whether this model is good or not can be seen from the goodness of fit test. The determinant coefficient (R2) is good, shown by the contribution of the independent variables consisting of Organizational Culture, Leadership, Rewards to the Performance variable of 66.9% and the contribution of other factors is 33.1%.

MEMAHAMI EFEKTIVITAS MANAJEMEN KEUANGAN: Analisis Kualitatif Pada Usaha Mie Ayam di Karangjati Kabupaten Semarang Zai, Susari; Widagdo, Chrisostomus Susmono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.887

This research effort aims to examine the role of financial management in the context of chicken maize sellers that function as micro and small. Using a qualitative methodology, the study investigates financial management practices adopted by chicken poultry business owners, in addition to their impact on financial well-being and operational sustainability. This analysis covers aspects such as financial strategy, cash flow administration, investment decision-making, spending regulation, and mitigation of financial risks. The results of this research can offer an in-depth insight into the difficulties and tactics faced by chicken meat vendors in dealing with the financial aspects of their micro and small enterprises. The implications of these findings could serve as a basis for formulating a more robust financial management approach for micro and small operating in the field of culinary trade, those involved in the sale of chicken grain.

PERAN LIKUIDITAS, MODAL KERJA, DAN KINERJA DALAM MENENTUKAN NILAI PERUSAHAAN: KASUS PT. ACE HARDWARE INDONESIA, TBK (2011-2020) Pangaribuan, Hasudungan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.888

This research aims to determine the influence of Liquidity (CR), Working Capital (WCT) and Company Performance (ROE) on the Company Value of PT. Ace Hardware Indonesia Tbk is listed on the Indonesia Stock Exchange for the 2011-2020 period, either partially or simultaneously. The population used in this research is a retail company for household needs and lifestyle, namely PT. Ace Hardware Indonesia 2011-2020. Data analysis uses normality tests, multicollinearity, autocorrelation, multiple linear regression, determination, F test and T test. Based on the results of the research that has been carried out, a conclusion can be made, namely that the Liquidity Variable (Current Ratio) is positive and significant to Company Value. The Working Capital Variable (Working Capital Turnover) has a positive and significant effect on Company Value. The Company Performance Variable (Return On Equity) does not have a significant effect on Company Value. Simultaneously, Liquidity (Current Ratio), Working Capital (Working Capital Turnover) and Company Performance (Return On Equity) do not have a significant effect on Company Value.

STRATEGI MSDM DALAM PENINGKATAN PROFESIONALITAS GURU SMKN 1 PALOPO Dewanti, Winda; Kusdarianto, Indra; Wahida, Altri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.889

This study investigates the efficacy of existing strategies in enhancing the professionalism of teachers at SMKN 1 Palopo. Utilizing a quantitative approach, the research involved a sample of 50 teachers. The analysis employed multiple linear regression to test hypotheses concerning the impact of three independent variables: training (X1), motivation (X2), and rewards (X3), on the dependent variable, professionalism (Y). The findings indicate that while training (X1) did not exhibit a significant direct effect, motivation (X2) demonstrated a positive and significant influence on professionalism. Moreover, rewards (X3) did not directly impact professionalism but showed a significant association with its enhancement. These results underscore the nuanced influences of training, motivation, and rewards on teacher professionalism, emphasizing the importance of tailored strategies in educational settings to foster continuous professional development among educators.

PENGARUH FINANCIAL DISTRESS, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI: Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Pratama, Aditya; Setyadi, Edi Joko; Pramono, Hadi; Hartikasari, Annisa Ilma
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (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.v7i3.894

The purpose of this study is to analyze and test empirically whether the variables of financial distress, leverage, and profitability can affect accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The data analysis technique used is panel data regression analysis and uses E-Views 12 software. The sample selection was carried out by purposive sampling, with several restrictions. Based on the panel data regression analysis test, it is known that financial distress and leverage have a significant positive effect on accounting conservatism. Meanwhile, accounting conservatism is significantly negatively affected by profitability. This study has limitations because there are problems with the results of normality, autocorrelation, and heteroscedasticity tests which previously used 184 data samples reduced to 84 data samples and limitations on the observation period.

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Wahyudi

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

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Kota tangerang selatan,

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