SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business最新文献_第2页

PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK PADA KPP PRATAMA DEPOK SAWANGAN KPP PRATAMA DEPOK SAWANGAN 的纳税动机、纳税知识和纳税意识对纳税遵从的影响

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.788

Indra Wadi, Mhd. Ali Akbar

{"title":"PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK PADA KPP PRATAMA DEPOK SAWANGAN","authors":"Indra Wadi, Mhd. Ali Akbar","doi":"10.37481/sjr.v7i1.788","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.788","url":null,"abstract":"Tax compliance is a critical aspect of a well-functioning tax system, and understanding the factors that influence taxpayers' compliance behavior is essential for effective tax administration. This research focuses on investigating the impact of motivation, tax knowledge, and tax awareness on tax compliance among taxpayers served by the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). The main objective of this study is to analyze and assess the relationships between motivation, tax knowledge, tax awareness, and tax compliance. By gaining insights into these relationships, the research aims to contribute to the enhancement of tax compliance strategies and policies in the jurisdiction of the Sawangan Primary Tax Office. This research employs a quantitative approach, utilizing a survey method to collect data from a sample of taxpayers registered with the KPP Pratama Depok Sawangan. A structured questionnaire is designed to measure variables such as motivation, tax knowledge, tax awareness, and tax compliance. The collected data will be analyzed using statistical tools, including regression analysis, to identify the significance and strength of the relationships among the variables. The population of this study is individual taxpayers who are registered at KPP Pratama Depok Sawangan. The findings of this study suggest that there is a significant impact of motivation, tax knowledge, and tax awareness on tax compliance at the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). In other words, the level of motivation, understanding of taxation, and awareness of tax obligations among taxpayers in this jurisdiction play crucial roles in influencing their compliance with tax regulations.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"66 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139454974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

GIG ECONOMY: What is the Impact on Top Talent Recruitment and Labour Skill Market for Freelance Workers in the Millennial Generation in DKI Jakarta? 大经济：对雅加达 DKI 地区千禧一代自由职业者的高端人才招聘和劳动力技能市场有何影响？

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.778

Diana Hasan, Nuraeni Nuraeni, V. I. Nursyirwan, Mitsalina Tantri, Dini Hadiati Putri Kinasih

{"title":"GIG ECONOMY: What is the Impact on Top Talent Recruitment and Labour Skill Market for Freelance Workers in the Millennial Generation in DKI Jakarta?","authors":"Diana Hasan, Nuraeni Nuraeni, V. I. Nursyirwan, Mitsalina Tantri, Dini Hadiati Putri Kinasih","doi":"10.37481/sjr.v7i1.778","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.778","url":null,"abstract":"The aim of this research is to measure freelance workers' perceptions of the impact of being part of the Gig Economy. This research also aims to find out the perceptions of workers, especially the millennial generation, from various types of freelance work through the Gig Economy, Top Talent Recruitment and Labour Skill Market variables from working in the gig economy sector. This research uses descriptive analysis of respondents with purposive sampling data collection techniques, namely the sample in this study was selected based on the characteristics and objectives of respondents regarding the opportunities and challenges of working freelance as part of the gig economy. Quantitative research method with the data source for this research is the primary data source obtained from distributing questionnaires directly to respondents as well as secondary data, namely from observing documents and research that supports this research. Questionnaires were distributed using a purposive sampling technique to the population of millennial generation freelance workers in the DKI Jakarta area, to determine the research object. The data collection technique used is by distributing questionnaires or questionnaires. The data statistical methods used are descriptive statistics and Partial Least Square (PLS) with the SmartPLS version 3.0 program. The results of this research are that Recruitment Top Talent influences the Labour Skill Market, the Gig Economy is estimated to influence the Labour Skill Market, and the Gig Economy influences Recruitment Top Talent.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"35 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139539597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS SISTEM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA ASTRA CREDIT COMPANIES CABANG CIDENG JAKARTA ASTRA 信贷公司 CIDENG 雅加达分行现金收支记录系统分析

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.784

Siti Asmonah, Saksono Budi

引用次数: 0

ANALISIS KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Sub Sektor Perindustrian Yang Terdaftar Di Bursa Effek Indonesia Tahun 2017-2022) 以良好的公司治理为调节因素的股利政策和投资决策对公司价值的影响分析（2017-2022 年印尼证券交易所工业子行业上市公司实证研究）

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.782

Fardiyati Diyah Utami, Lyandra Aisyah Margie

引用次数: 0

INNOVATION APPROACH IN VARIOUS COUNTRIES IN RESPONDING TO VOLATILITY-LITERATURE REVIEW STUDY 各国应对波动的创新方法--文献综述研究

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.781

V. I. Nursyirwan, Dedi Purwana, U. Suhud, Irwan Leo Putra Harahap, Sasmita Sari Ardaninggar, Diana Diana

{"title":"INNOVATION APPROACH IN VARIOUS COUNTRIES IN RESPONDING TO VOLATILITY-LITERATURE REVIEW STUDY","authors":"V. I. Nursyirwan, Dedi Purwana, U. Suhud, Irwan Leo Putra Harahap, Sasmita Sari Ardaninggar, Diana Diana","doi":"10.37481/sjr.v7i1.781","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.781","url":null,"abstract":"Innovation is one of the keys to the success of an organization. This literature review study aims to explore the supporting components of innovation and how the innovation approach is applied in various countries in the world. This study uses a literature review as a literature search material that has a large repository for academic studies, particularly in Elsevier (Scopus). The search for references was carried out by applying the inclusion criteria and exclusion criteria methods. Main search terms via search engines: (Innovative Work Behavior) and (Countries) and (Companies) and (Support) or (Impede), with searches from 2018 to 2020. This study uses a literary approach, with final results 12 The literature shows that there are at least 12 important components in an organization both internally and externally that are discussed in this research literature, including: management control systems, technology licenses, R&D, company size, sectoral characteristics and access to finance, company resources and dynamic external environmental capabilities, number of executives with financial background, company age, company size, forward-looking search, service ecosystem. Through this literature study, business agencies should pay attention to these variables in developing innovations that are an important part of organizational survival. Future studies need to add a longer time span with a wider database.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"69 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139639093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH MANAJEMEN LABA, PERTUMBUHAN ASET DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) 利润管理、资产增长和避税对公司价值的影响（对 2016-2020 年在印度尼西亚证券交易所上市的各类工业公司的实证研究）

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.787

Muhammad Rizal Saragih, R. Rusdi

{"title":"PENGARUH MANAJEMEN LABA, PERTUMBUHAN ASET DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)","authors":"Muhammad Rizal Saragih, R. Rusdi","doi":"10.37481/sjr.v7i1.787","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.787","url":null,"abstract":"This research investigates the influence of earnings management, asset growth, and tax avoidance on firm value. In the contemporary business environment, companies employ various strategies to enhance financial performance and market valuation. Earnings management practices, asset expansion, and tax planning have emerged as critical factors affecting the overall value of a firm. Understanding the interplay of these elements is essential for stakeholders, regulators, and investors seeking to make informed decisions in the dynamic landscape of corporate finance. The primary objectives of this study are to examine the individual and collective effects of earnings management, asset growth, and tax avoidance on firm value. By analyzing the relationships between these variables, the research aims to contribute valuable insights into the intricate dynamics shaping corporate financial outcomes. The population of this study are Multi-Industry Companies Listed on the Indonesia Stock Exchange in 2016-2020. The sample of this research is 46 companies. The results of this study are earnings management, asset growth, and tax avoidance have an effect on firm value. The research suggests that understanding and considering the interactions between earnings management, asset growth, and tax avoidance is crucial for comprehending how these financial strategies impact the overall value of a company in the business and investment landscape.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"51 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH POLA ASUH DAN MOTIVASI TERHADAP PRODUKTIVITAS KERJA GENERASI Z 养育方式和动机对 Z 世代工作效率的影响

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.795

Pramitha Aulia, N. Moeliono, Davina Azzaria Kusumo Putri

引用次数: 0

ANALISIS PENGARUH STRESS, WORKLOAD TERHADAP EMPLOYEES PERFORMANCE GENERASI MILENIAL DI KOTA BATAM DENGAN BURNOUT SEBAGAI VARIABEL MEDIASI 以职业倦怠为中介变量，分析压力、工作量对巴淡市千禧一代员工绩效的影响

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.776

Leonard Suryadi Yusuftan, Adi Neka Fatyandri

{"title":"ANALISIS PENGARUH STRESS, WORKLOAD TERHADAP EMPLOYEES PERFORMANCE GENERASI MILENIAL DI KOTA BATAM DENGAN BURNOUT SEBAGAI VARIABEL MEDIASI","authors":"Leonard Suryadi Yusuftan, Adi Neka Fatyandri","doi":"10.37481/sjr.v7i1.776","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.776","url":null,"abstract":"Employee performance has an important role in the success or failure of a company. Employee performance is a form of achievement produced by employees based on quantity, quality, time required, teamwork as a measure of the success of a company. The aim of this research is to analyze the effect of stress and workload on employee performance with burnout as a mediating variable. The type of research used in this research is using a quantitative approach. The research sample used was 385 respondents who were generation Y or the millennial generation born between 1980 and 2000 who were working in Batam City. Analysis of the data used in the research was by using the partial least squares structural equation model (PLS-SEM). The research results show that workload has a significant influence on stress. Workload and stress simultaneously also have a significant effect on burnout. Workload and stress have a significant effect on employee performance. The research also found that burnout did not have a significant effect on employee performance. Burnout also cannot mediate the relationship between workload and stress on employee performance.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"340 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PT. ALAM SUTERA REALTY PERIODE 2010-2021 2010-2021 年偿付能力和盈利能力对 Pt.

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.789

N. Rusnaeni

引用次数: 0

KESEIMBANGAN KERJA: Kepuasan Dosen dalam Kaitannya dengan Faktor-Faktor Kerja 工作平衡：讲师满意度与工作因素的关系

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.798

W. Wahyudi

{"title":"KESEIMBANGAN KERJA: Kepuasan Dosen dalam Kaitannya dengan Faktor-Faktor Kerja","authors":"W. Wahyudi","doi":"10.37481/sjr.v7i1.798","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.798","url":null,"abstract":"This research delves into the critical role of higher education in shaping human resources and advancing a nation. A key determinant of the quality of higher education lies in the satisfaction of lecturers, whose performance is intricately linked to various work-related factors. This study specifically investigates the influence of compensation, leadership, policies, work environment, and facilities on lecturers' satisfaction, aiming to provide insights that can enhance the welfare and effectiveness of educators within higher education institutions. Employing a qualitative approach with survey techniques, the research utilizes a questionnaire as the primary instrument distributed to randomly selected lecturers at Pamulang University, considering predetermined criteria. The sample comprises respondents from diverse fields of study, facilitating a comprehensive understanding of the issues at hand. Data analysis relies on descriptive statistics to delineate the level of lecturer satisfaction with each scrutinized work factor. The findings reveal that lecturer satisfaction with compensation and the work environment is commendable, achieving an average score of 4.40. These two factors emerge as the primary drivers fostering improved lecturer performance. Conversely, satisfaction with leadership, policies, and work facilities is deemed reasonably satisfactory, each garnering an average score of 4. These results furnish a holistic portrayal of the work factors necessitating attention to elevate lecturer performance, underlining the importance of strategic focus on these core elements.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"114 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139453844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0