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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 KOMPENSASI DAN PENGEMBANGAN KARIER TERHADAP RETENSI KARYAWAN PADA PERUMDA AIR MINUM TIRTA LATIMOJONG (PAMTL) KABUPATEN LUWU Rahmat, A. Syech; Tahier, Ilham; Duriani, Duriani
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.v7i3.895

Abstract

This study aims to investigate the influence of compensation and career development on employee retention. Data were collected through questionnaire distribution using the Likert scale. The population consisted of employees from the Regional Water Utility Company Tirta Latimojong (PAMTL) in Luwu Regency. The variables studied included compensation and career development as dependent variables, and employee retention as the independent variable. The results indicate that both compensation and career development have a positive and significant impact on employee retention. This research contributes to understanding the factors influencing retention in the context of organizational management and provides insights for enhancing employee engagement and longevity within the organization.
ANALISIS AUDIT REPORT LAG: Dampak Pergantian Manajemen, Kompleksitas Operasional, dan Ukuran Perusahaan pada Consumer Non-Cyclicals di BEI (2019-2022) Damayanti, Riska
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.v7i3.896

Abstract

The purpose of this research is (1) to determine the effect of management changes, complexity of company operations, KAP size together on audit report lag. (2) to determine the effect of management changes on audit report lag. (3) to determine the effect of company operational complexity on audit report lag. (4) to determine the effect of KAP size on audit report lag. This research is research that uses a quantitative approach. Furthermore, this research is a type of associative research. The data collection technique is a purposive sampling method. The data analysis methods in this research are descriptive statistical tests, research model tests, classical assumption tests, panel data regression tests and hypothesis tests. The results in this research are as follows: (1) management changes, complexity of company operations, KAP size together have a significant effect on. (2) change of management does not have a significant effect on audit report lag. (3) the complexity of company operations has a significant effect on audit report lag. (4) KAP size has a significant effect on audit report lag.
FAKTOR-FAKTOR PENGGERAK NILAI PERUSAHAAN RETAIL DI BEI: Dividen, Pemilikan Institusional, dan Praktik Manajemen Laba (2018-2022) Saragih, Muhammad Rizal; Rusdi, Rusdi
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.v7i3.897

Abstract

This study aims to analyze and test the dividend policy, institutional ownership and earnings management on company value. The type of research used in this study is a type of quantitative research with a causal associative approach, and the source used is secondary data in the form of annual reports on retail sector sub for 5 (five) periods. The population in this study were companies in the retail sector sub listed on the Indonesia Stock Exchange during 2018-2022 and there were 130 companies. The research sample was selected based on purposive sampling technique by obtaining 19 companies for 5 periods or 130 observation data. To test the hypothesis using the program EViews series 12. Data were analyzed using the method of panel data regression analysis. The results of this study partially show that dividend policy has no effect on company value, institutional ownership has no effect on company value, and earnings management has no effect on company value. Simultaneously the dividend policy, institutional ownership and earnings management have an effect on company value.
PENGARUH PENGEMBANGAN KOMPETENSI DAN BUDAYA KERJA TERHADAP KEPUASAN KERJA MELALUI KEPERCAYAAN DIRI PEGAWAI PPSDM KEMENTERIAN ATR/BPN Hernawo, Toto; Martono, Besar 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.v7i3.898

Abstract

In the era of globalization and increasingly fierce competition, it is important for organizations to develop the competencies of their employees so they can compete and achieve organizational goals more effectively. The Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) has a Human Resources Development Center (PPSDM) which is responsible for the task of developing employee competency through competency development programs that are effective and relevant to employee needs, so that employees are expected to have adequate competency. as expected. This research aims to explore the influence of the competency development program on the self-confidence of PPSDM Ministry ATR/BPN employees, as well as its impact on their job satisfaction. In addition, this research will also examine whether work culture moderates the relationship between competency development and self-confidence, as well as its impact on employee job satisfaction. This research was conducted at the Center for Human Resources Development (PPSDM) of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) with the research sample using the entire population of PPSDM Ministry of ATR/BPN civil servant employees totaling 55 people. The data collection technique was carried out using a questionnaire, four rating scales from strongly disagree to strongly agree. The research was conducted quantitatively with the analytical methods used were descriptive statistics and multiple regression analysis. To test the hypothesis, the t test and Sobel test were carried out. The research results show that work culture and competency development have a direct and indirect effect on self-confidence and job satisfaction. So that self-confidence is able to mediate the influence of work culture and competency development on job satisfaction.
PENGARUH KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI DAN MODAL KERJA TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MIGAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Rasa, Agus Warmar; Setyawati, Irma
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.v7i3.902

Abstract

The aim of this research is to analyze and obtain empirical evidence of the influence of funding decisions, investment decisions and working capital on company value with profitability as an intervening variable in oil and gas companies listed on the Indonesian Stock Exchange. The research was conducted on 12 companies using the purposive sampling method in selecting samples for the 2020-2022 period. The data analysis method used is the panel data regression method in the Stata 17 application software. The results of this research state that funding decisions (DER) have a positive effect on company value, investment decisions (PER) have a positive effect on company value (PBV), Working capital (NWC) does not have a positive effect on company value (PBV), Profitability (ROA) positive effect on firm value (PBV), Funding decisions (DER) have no positive effect on profitability (ROA), Investment decisions (PER) have a positive effect on profitability (ROA), Working capital (NWC) have no positive effect on profitability (ROA), Decision funding (DER) has no indirect positive effect on firm value (PBV) which is mediated by profitability (ROA), Investment decisions (PER) has an indirect positive effect on firm value (PBV) which is mediated by profitability (ROA), Working capital (NWC) does not have an indirect positive effect on firm value (PBV) which is mediated by profitability (ROA).
DAMPAK REKRUTMEN DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus PT Kinarya Anak Negeri (Klenger Burger) Fitriyadi, Enjah Pipit; Kustini, Endang; Putri, Aldila Rahma; Darmadi, Darmadi; Pratama, Guruh Dwi
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.v7i3.903

Abstract

The aim of this study is to assess the combined impact of employee recruitment and training on the performance of PT Narya Anak Negeri (Klenger Burger) employees. Employing a quantitative approach, the study utilized saturated sampling, involving 75 respondents who are employees of PT Narya Anak Negeri (Klenger Burger). Statistical analyses encompassed validity and reliability testing, classical assumption testing, simple linear analysis, multiple linear regression, determination coefficient computation, as well as hypothesis testing using t-tests and F-tests. Findings indicate that Recruitment (X1) significantly enhances Employee Performance (Y), as evidenced by a calculated t value (8.604) surpassing the critical t value (1.666). Similarly, Job Training (X2) demonstrates a positive and significant impact on Employee Performance (Y), with a calculated t value (7.553) exceeding the critical t value (1.666). Moreover, simultaneous Recruitment (X1) and Job Training (X2) jointly exert a positive and significant influence on Employee Performance (Y), as indicated by an F value (44.156) surpassing the critical F value (2.73), with a probability significance of 0.000 < 0.05. Consequently, the null hypothesis (H0) is rejected in favor of the alternate hypothesis (H3), affirming a simultaneous positive and significant relationship between Recruitment and Job Training on Employee Performance at PT Narya Anak Negeri (Klenger Burger).
TINJAUAN PUSTAKA: DAMPAK TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) PADA PRAKTIK MANAJEMEN SUMBER DAYA MANUSIA DI ERA DIGITAL Pamungkas, Ibrahim Bali; Praditya, Alvin
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.v7i3.904

Abstract

This study examines the effects of Information and Communication Technology (ICT) on employee performance measurement and appraisal, focusing on how ICT can improve the accuracy and fairness of evaluations. The research methodology employed is a comprehensive literature review. Relevant articles published in Indonesian from 2019 to 2023 were retrieved from the GARUDA database. Keywords and phrases related to ICT and performance were used to search for abstracts or full-text journal articles. These were then reviewed and analyzed according to specific criteria. The results of the review of 15 journals over the past 5 years highlight 7 key points: 1) Enhanced Performance Monitoring through Real-Time Data, 2) Integration of Performance Management Systems with HR Functions, 3) Use of Artificial Intelligence for Personalized Feedback, 4) Streamlining of Evaluation Processes through Automation, 5) Adoption of Standardized Performance Metrics, 6) Employee Engagement through Interactive Feedback Mechanisms, 7) Secure Data Storage and Confidentiality.
PENGARUH SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, RELIGIUSITAS PAJAK DAN SANSKI PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK DI KABUPATEN KARAWANG Syamsiah, Siti Syarah; Lukita, Carolyn; Sujaya, Fista Apriani
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.v7i3.905

Abstract

Despite a steady rise in oil and gas tax revenues and other sources of assistance, the actualization of tax income during the last five years has fallen short of the targeted amount. This study aims to examine how people see tax avoidance and how it relates to issues such as religious adherence, penalties, tax justice, and the tax system. This study used primary data and quantitative techniques. Twenty-31,471 individual taxpayers who were enrolled with the Pratama Karawang Tax Service Office (KPP) made up the sample for this study. One hundred individuals were polled by this method of purposive sampling. We used SmartPLS version 4.0 to evaluate the data collected from questionnaires. These results suggest that the tax system, tax justice, and tax penalties are some of the elements that impact people's opinions on tax evasion. Religious beliefs on taxes have little impact on how people perceive tax avoidance.
PENGARUH KESEHATAN DAN KESELAMATAN KERJA (K3) DAN KOMPETENSI TERHADAP KINERJA KARYAWAN DI PT. AEI JAKARTA SELATAN Susanto, Susanto; Jusdienar, Akka Latifah; Rahma, Hikmah
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.v7i3.906

Abstract

This research aims to analyze the influence of occupational health and safety (K3) on employee performance at PT. AEI South Jakarta, to analyze the influence of competency on employee performance at PT. AEI South Jakarta, to analyze the influence of occupational health and safety (K3) and competency together on employee performance at PT. AEI South Jakarta. Analysis in the research uses SEM PLS, where Structural Equation Modeling (SEM) is structural equation modeling in the form of a set of statistical methods based on measurements and structural models. The sample in this research is employees at PT. AEI South Jakarta as many as 126 employees will be used as respondents to fill out the questionnaire using the Slovin sampling technique. The research results state that K3 has a significant positive effect on employee performance, competency has a significant positive effect on employee performance, K3 and competency together have a significant effect on employee performance. K3 and competency contribute to employee performance by 77.6%.
PENGARUH KOMPENSASI DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN PT. PEGADAIAN CABANG PALOPO Wahyudi, Wahyudi; Sukri, Sukri; Hadrah, Hadrah
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.v7i3.907

Abstract

This study aims to determine the influence of compensation and career development on employee performance at PT. Pegadaian Palopo Branch. The research design used is explanatory with a quantitative approach. Data were collected through questionnaires distributed to 34 employees of PT. Pegadaian Palopo Branch. The collected data were then analyzed using multiple linear regression to identify the relationships between variables. The results of the study indicate that compensation has a partially positive and significant influence on employee performance. Career development also has a partially positive and significant influence on employee performance. Simultaneously, compensation and career development together have a positive and significant influence on employee performance.

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