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Edward Fazri
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Review of Accounting and Taxation
Published by Poiiteknik Piksi Input Serang
ISSN : 29854873     EISSN : 29619904     DOI : https://doi.org/10.61659/reaction
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
eview of Accounting and Taxation (REACTION) is a peer review journal published by Piksi Input Serang Polytechnic. Our journal focuses on scientific and practical development of accounting and taxation. Our journal is published twice a year in June and December. Our journal is open access as a form of contribution to the development of accounting and tax science. our journal accepts various types of research and various research methods
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 33 Documents
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The Role Of Leadership In Employee Prosperity Pt Dakka Opa East Energy Nurhapsa, Nurhapsa; Kusdarianto, Indra; Suardi, Ahmad
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.186

Abstract

Purpose - Leaders have a very important role in determining the direction of success in an organization. Through effective leadership, leaders are able to form a positive work culture, motivate employees, and encourage overall organizational performance.One important aspect of leadership is how leaders are able to improve the welfare of their employees. Design/methodology/approach - The method used is simple regression analysis. The data used are primary data and secondary data obtained from the results of distributing questionnaires and observations in the field. The results of the simple regression analysis of this research prove that by looking at the calculated F of 17.930 with a significance level of 0.000 < 0.005, it shows that the regression model used is valid and can be used to predict the influence of the leadership variable (X) on the employee welfare variable (Y). that is, there is strong evidence that leadership has an influence on employee well-being.. Finding - The correlation value (R) between leadership variables and employee welfare is 0.566. This value shows that there is a moderate relationship between these two variables. In other words, changes in leadership variables will have an impact on changes in employee welfare variables. The coefficient of determination (R Square) of 0.321 or 32.1% shows that the leadership variable contributes 32.1% to the employee welfare variable. This means that about a third of the variation in employee well-being can be explained by variation in leadership. Originality - The novelty of this research is deeper understanding of leadership styles and employee welfare due to less effective communication in the work environment. By digging deeper into these factors, this research can provide valuable insight for company management, leaders and employees so they can be more effective.
A Pre- and Post-Pandemic Analysis of Sales Growth, Leverage, and Intellectual Capital as Determinants of Financial Distress in Property & Real Estate Akbar, Taufik; Pratiwi, Esti Utami
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.189

Abstract

Purpose - This study aims to investigate the impact of sales growth, leverage, and intellectual capital on financial distress in the property and real estate sub-sector, comparing the periods before and after the onset of the COVID-19 pandemic Design/methodology/approach - The study employs a quantitative research design using panel data regression analysis. Financial data from listed property and real estate companies in Indonesia will be collected for the periods before (2017-2019) and after (2020-2022) the onset of the COVID-19 pandemic. The Altman Z-score will be used as a proxy for financial distress. Sales growth, leverage ratios, and intellectual capital (measured using the VAIC model) will serve as independent variables, with profitability as a moderating variable. Comparative analysis between the pre- and post-pandemic periods will be conducted to identify any significant changes in the relationships between the variables. Finding - Findings indicate that sales growth does not impact financial distress; leverage has a significantly negative effect, while intellectual capital has a notably positive effect. Additionally the COVID-19 pandemic has had a profound impact on the companies under study, resulting in a statistically significant difference in sales growth, intellectual capital, profitability, and financial distress between the pre- and post- pandemic periods Originality -It provides a comprehensive analysis of financial distress determinants in the property and real estate sub-sector, an area that has been underexplored in existing literature
Prosedur Create Sales Order and Delivery Order Use System Application and Product in Data Processing (SAP) on PT. Central Proteina Prima Tbk Ekkiwinatha, Novan; Pratiwi, Annissa; Febrianti, Dian; Benazhier Fitrah, Bunga
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.197

Abstract

This study aims to explain the procedure for creating sales orders and delivery orders using the system application and product in data processing (SAP) application. The research design used in the preparation of this Final Project is a descriptive qualitative design, which is a research approach that focuses on natural phenomena or symptoms in the field. The data used in the preparation of this Final Project was obtained from direct interviews with related parties at PT Central Proteina Prima Tbk - Anyer Hatchery, and documentation / archives regarding the SAP application used by the company, especially in the create sales order and delivery order procedures. The results of the research conducted show that PT Central Proteina Prima Tbk - Anyer Hatchery has weaknesses in the authorization process in the Standard Operating Procedure (SOP) related to creating sales orders and delivery orders, especially in the CNPD division. But basically, the SAP system has strongly emphasized the importance of the distribution of authorizations as part of the internal control system (SPI) that must be carried out by the company. Therefore, the implementation of SPI and standard operating procedures (SOP) must be better implemented properly and correctly so that business continuity can run more optimally.

Page 4 of 4 | Total Record : 33

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