SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business最新文献_第3页

THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY 智力资本、会计保守主义、投资机会集（IOS）和公司规模对盈利质量的影响

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.797

Rizka Anindita, Ani Kusbandiyah, Iwan Fakhruddin, Rina Mudjiyanti

{"title":"THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY","authors":"Rizka Anindita, Ani Kusbandiyah, Iwan Fakhruddin, Rina Mudjiyanti","doi":"10.37481/sjr.v7i1.797","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.797","url":null,"abstract":"This study aims to examine the effect of intellectual capital, accounting conservatism, investment opportunity set (IOS), and firm size on earning quality. This study employed a quantitative approach and utilized secondary data. The population and sample for this research were companies in the basic materials sector listed on the IDX period 2019-2022. Purposive sampling was the technique used for sampling. The study’s population consisted of 28 companies in the basic materials sector, with a sample size of 90. The results showed that intellectual capital, investment opportunity set (IOS), and firm size no effect on earning quality and accounting conservatism had a positive effect on earning quality. The findings of the study indicate that intellectual capital, investment opportunity set (IOS), and firm size do not significantly influence the quality of earnings. In contrast, the research reveals a positive association between accounting conservatism and earning quality. This implies that factors such as the intellectual assets of a company, its investment opportunities, and its size do not play a substantive role in determining the quality of earnings. Conversely, the conservative approach in accounting practices is shown to contribute positively to the overall quality of reported earnings in the examined context.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"328 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139636139","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

KINERJA UMKM: PERAN ORIENTASI KEWIRAUSAHAAN SEBAGAI VARIABEL MEDIASI ANTARA PELATIHAN DAN KOMPETENSI KEWIRAUSAHAAN DI KOTA YOGYAKARTA MSME 业绩：日惹市创业导向作为培训与创业能力之间中介变量的作用

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.805

Dika Prawita, Mohammad Ahyar Syafwan Lysander, Azwar Azwar, M. Hartono

{"title":"KINERJA UMKM: PERAN ORIENTASI KEWIRAUSAHAAN SEBAGAI VARIABEL MEDIASI ANTARA PELATIHAN DAN KOMPETENSI KEWIRAUSAHAAN DI KOTA YOGYAKARTA","authors":"Dika Prawita, Mohammad Ahyar Syafwan Lysander, Azwar Azwar, M. Hartono","doi":"10.37481/sjr.v7i1.805","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.805","url":null,"abstract":"This research aims to fill the research gap between competitive advantage, HR competency, entrepreneurial orientation, and business performance. This sampling was carried out using a purposive sampling technique. Purposive Sampling is determining samples based on certain criteria, where the research carried out sampling based on certain criteria, namely all MSME actors in Yogyakarta City, MSME actors who are 17-45 years old and have been running the MSME business for at least 2 years and have an education level of at least junior high school/equivalent level. The data analysis technique in this research is quantitative. The data analysis process can be carried out using a computer with the SPSS application, in order to have a competitive advantage, produce precise and accurate information and, be an addition to the literature and publication of the accredited national journal Sinta 3 in 2023. The research results prove that all the variables tested have a positive and significant effect on results of regression 1 and regression 2.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"13 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139633003","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 PROFITABILITAS, UKURAN BANK, DAN NON-PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI 以资本结构为中介变量，盈利能力、银行规模和不良贷款对公司价值的影响

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.774

Uli Lasdao Mara, A. Munandar

{"title":"PENGARUH PROFITABILITAS, UKURAN BANK, DAN NON-PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI","authors":"Uli Lasdao Mara, A. Munandar","doi":"10.37481/sjr.v7i1.774","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.774","url":null,"abstract":"This research aims to understand the influence of Bank Profitability, Bank Size, and Non-Performing Loans (NPL) on Company Value, by considering the mediating role of Bank Capital Structure. The population of this research is commercial banks registered on the IDX during the 2018-2022 period which are included in the KBMI 3 category. The method for analyzing this research uses Structural Equation Modeling which is assisted by using SmartPLS statistics software. There were 10 banks that met the research sample criteria, so that the sample obtained was 50 financial reports. The research results show that bank size and NPL have a positive effect on capital structure, while profitability has no effect on capital structure. Furthermore, profitability, bank size have a positive effect on company value, and capital structure has a negative effect on company value. Meanwhile, NPL has no effect on company value. Then, the results of this research also show that capital structure does not mediate the relationship between profitability and NPL and company value. However, capital structure successfully mediates the relationship between bank size and firm value.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"122 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139453788","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 INKLUSI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI VARIABEL INTERVENING PADA SEKTOR USAHA UMKM DI KOTA DEPOK 金融包容性和扫盲对企业绩效的影响，以企业可持续性作为德波克市umkm企业部门的干预变量

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.780

Endah Finatariani, Iin Rosini, Nofriyanti Nofriyanti

{"title":"PENGARUH INKLUSI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI VARIABEL INTERVENING PADA SEKTOR USAHA UMKM DI KOTA DEPOK","authors":"Endah Finatariani, Iin Rosini, Nofriyanti Nofriyanti","doi":"10.37481/sjr.v7i1.780","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.780","url":null,"abstract":"In Depok City, the MSME (Micro, Small and Medium Enterprises) business sector plays an important role in the local economy. However, most MSMEs in the city still face various challenges, including financial access issues and low financial literacy levels. Therefore, financial inclusion and financial literacy have the potential to have a positive impact on the business performance of MSMEs in Depok City. This study aims to test and analyze the effect of financial inclusion and financial literacy with business sustainability as an intervening variable in the MSME business sector in Depok City. This study involved MSME players in Depok City using the Non Probability sampling method with a population of 7911 which was processed using the Slovin formula into 100 research samples. The data were processed using the Partial Least Square- Structural Equation Modeling (PLS-SEM) method. This type of research is quantitative research, using primary data, the findings report that Financial Inclusion affects the Performance and Sustainability of MSME Businesses, Financial Literacy affects the Performance and Sustainability of MSME Businesses, as evidenced by Business Sustainability being able to mediate Financial Inclusion on MSME Performance and Business Sustainability being able to mediate Financial Literacy on MSME Performance. This can be a reference for MSME players to realize the importance of access to banking services to get the best results. finance so that it can improve the performance of MSMEs and their Business Sustainability. Based on the results of this study, many MSMEs continue to survive in their business activities, it is proven that they are able to survive for more than 5 years in Depok City.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"69 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139538848","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

PENERAPAN KNOWLEDGE MANAGEMENT PADA PROGRAM INNOVATION DAY DIREKTORAT DIGITAL BUSINESS PT TELKOM INDONESIA KOTA BANDUNG 知识管理在印度尼西亚万隆市电信公司数字业务局创新日计划中的应用

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.796

Aliya Rhamadhona Dinata, Iwan Sukoco

{"title":"PENERAPAN KNOWLEDGE MANAGEMENT PADA PROGRAM INNOVATION DAY DIREKTORAT DIGITAL BUSINESS PT TELKOM INDONESIA KOTA BANDUNG","authors":"Aliya Rhamadhona Dinata, Iwan Sukoco","doi":"10.37481/sjr.v7i1.796","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.796","url":null,"abstract":"The digital era encourages every company to adapt to continue to grow and develop. Telkom's Digital Business Directorate is a digital locomotive for PT. Telkom Indonesia (Persero) Tbk. In competitive competition, Knowledge Management is needed as a form of HR management, because HR is a resource that cannot be imitated and duplicated. This research aims to determine and analyze the implementation of Knowledge Management activities in the Innovation Day program of the Digital Business Directorate of PT Telkom Indonesia, Bandung City. The object of this research is Knowledge Management activities in the Innovation Day program. The method in this research is a qualitative method with a descriptive research type. Data comes from in-depth interviews, observations, and documentation related to Knowledge Management activities in the Innovation Day program. The results of this research show that the overall implementation of the activity has gone well. However, the broadcasts presented as a form of knowledge sharing still prioritize the quantity of broadcasts and have not prioritized the quality of the content or the quality of the sources. Growth in terms of awareness is good, but the enthusiasm of Telkom DDB employees, especially for speakers who want to share knowledge, still needs to be improved. Sharing weekly knowledge through digital media such as websites and YouTube, utilizing digital trends, using social media to expand awareness, and holding quizzes with prizes to increase audience enthusiasm have been achieved under the objectives of the Innovation Day program.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"1 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139632540","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 KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN 管理层所有权、机构所有权、债务政策和公司规模对公司价值的影响

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.794

Filosofia Damarani, Ani Kusbandiyah, A. Amir, Rina Mudjiyanti

{"title":"PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN","authors":"Filosofia Damarani, Ani Kusbandiyah, A. Amir, Rina Mudjiyanti","doi":"10.37481/sjr.v7i1.794","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.794","url":null,"abstract":"The purpose of this research is to test the effect of managerial ownership, institutional ownership, debt policy, and firm size on firm value in the basic materials sector in the 2019-2022 period. This research analyzes secondary data which is called quantitative research. The sampling technique in this research was purposive sampling and a sample of 24 companies was produced that met the criteria. The results of this research show that: (1) managerial ownership has no influence on firm value, (2) institutional ownership has a positive influence on firm value, (3) debt policy has a positive influence on firm value, (4) firm size has a negative influence on firm value. This suggests that the control exercised by managers over company shares may not be a determining factor in determining overall company value. Then, the findings also show that the company benefits from institutional investors, which implies that the trust and support of these investors contributes positively to the company's perceived value. Additionally, this research underscores the beneficial impact of a well-managed debt strategy on increasing overall firm value. In contrast, this research reveals a negative relationship between company size and company value, indicating that large companies may face challenges or problems that have a negative impact on overall company value.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139632627","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

EVALUATING THE PROCESS OF ELECTRONIC ID CARD (E-KTP) SERVICES AT THE POPULATION ADMINISTRATION AND CIVIL REGISTRATION OFFICE OF LEBAK BULUS SUBDISTRICT 评估莱巴克布卢斯分区人口管理和民事登记办公室的电子身份证（e-KTP）服务流程

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.786

Irvan Pangihutan Silitonga, Djaka Permana, Ketut Budiastra, A. A.

{"title":"EVALUATING THE PROCESS OF ELECTRONIC ID CARD (E-KTP) SERVICES AT THE POPULATION ADMINISTRATION AND CIVIL REGISTRATION OFFICE OF LEBAK BULUS SUBDISTRICT","authors":"Irvan Pangihutan Silitonga, Djaka Permana, Ketut Budiastra, A. A.","doi":"10.37481/sjr.v7i1.786","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.786","url":null,"abstract":"This research aims to evaluate the electronic Identity Card (e-KTP) issuance service at the Population Administration and Civil Registration Office of Lebak Bulus Subdistrict, referring to the Decision of the Head of the Population and Civil Registration Office of DKI Jakarta Province Number 100 of 2022, which establishes service standards. This research utilizes a qualitative descriptive approach, based on observations and in-depth interviews, and relates it to operational concepts, frameworks, and relevant laws. The evaluation results indicate that the e-KTP service has successfully optimized service time, with an average waiting time of approximately 10-15 minutes, which is a strength of the service. However, there are several challenges in verifying population data and technical issues with hardware usage. Although the staff provides good service, there is a lack of clear information regarding the status of e-KTP application progress for applicants. Recommendations for improvement include enhancing recording facilities, improving communication with applicants, maintaining hardware, and enhancing cooperation with relevant agencies. This research contributes to efforts to enhance the quality of e-KTP issuance services and provides guidance for similar institutions in improving service effectiveness and efficiency.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"19 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635030","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

THE INFLUENCE OF THE ROLE OF INTERNAL AUDIT, AUDIT COMMITTEE CHARACTERISTICS AND INTERNAL CONTROL ON FRAUD PREVENTION 内部审计的作用、审计委员会的特点和内部控制对预防欺诈的影响

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.785

Tuspeni Kurniasih, Intan Rahma Sari

{"title":"THE INFLUENCE OF THE ROLE OF INTERNAL AUDIT, AUDIT COMMITTEE CHARACTERISTICS AND INTERNAL CONTROL ON FRAUD PREVENTION","authors":"Tuspeni Kurniasih, Intan Rahma Sari","doi":"10.37481/sjr.v7i1.785","DOIUrl":"https://doi.org/10.37481/sjr.v7i1.785","url":null,"abstract":"This research aims to determine the influence of the role of internal audit, characteristics of the audit committee and internal control on fraud prevention at the Jakarta People's Credit Bank. The population in this study was 35 People's Credit Banks (BPR). Based on the Slovin formula method, the total research sample obtained was 26 respondents. This research is a type of quantitative research with the data collection method used is primary data, namely data in the form of opinions from research subjects (respondents) using a survey method obtained through filling out questionnaires by respondents. The data in this research was obtained from distributing questionnaires. Hypothesis testing in this research uses the multiple linear regression analysis method which is processed using SPSS 25. Based on the test results, it was found that the role of internal audit, characteristics of the audit committee and internal control simultaneously have a significant effect on fraud prevention. This research also found that the role of internal audit has no effect on fraud prevention. Meanwhile, the characteristics of the audit committee and internal control influence fraud prevention.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"52 3S","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635489","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

PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI UMKM GADING BERSINAR 为 UMKM GADING SHINE 编制简单财务报表

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.803

Euis Nessia Fitri, Desi Kurniawati

引用次数: 0

ANALISIS DUKUNGAN MASYARAKAT UNTUK PENGEMBANGAN PARIWISATA BERKELANJUTAN 分析社区对可持续旅游业发展的支持

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2024-01-01 DOI: 10.37481/sjr.v7i1.804

Budi Rahman, Edi Ariyanto, D. Sari

引用次数: 0