SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business最新文献_第5页

PENGARUH TEKNOLOGI INFORMASI DAN MOTIVASI TERHADAP KINERJA: TINJAUAN LITERATUR 信息技术和动力对表现的影响:文献综述

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.713

Laura Komala, Ibrahim Bali Pamungkas, Nanda Rodiyana

引用次数: 0

PENGARUH MOTIVASI DAN DISIPLIN KERJATERHADAP KINERJA KARYAWAN PRODUKSI PADA PT. SIERAD PRODUCE, TBK BOGOR 动机和职业纪律对PT. zeerad production员工绩效的影响，TBK BOGOR公司

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.709

Putri Nilam Kencana, Baliyah Munadjat, Windy Gustia Wardani

{"title":"PENGARUH MOTIVASI DAN DISIPLIN KERJATERHADAP KINERJA KARYAWAN PRODUKSI PADA PT. SIERAD PRODUCE, TBK BOGOR","authors":"Putri Nilam Kencana, Baliyah Munadjat, Windy Gustia Wardani","doi":"10.37481/sjr.v6i3.709","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.709","url":null,"abstract":"This study aims to determine whether there is an Influence of Motivation and Work Discipline on the Performance of Production Employees at PT. Sierad Produce, Tbk Bogor. The research method carried out in this writing is quantitative, while to obtain data is carried out by distributing questionnaires with respondents to 84 respondents using the slovin test. The analysis methods used are validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, product moment correlation, partial tests, simultaneous tests and coefficients of determination. The results showed that the influence of motivation and work discipline on the performance of production employees at PT. Sierad Produce, Tbk Bogor is currently good. The results of multiple regression analysis obtained Y = 14.770 + 0.315 X1 + 0.290 X2, then the value of constant (a) of 14.770 states that even without the influence of motivation and work discipline variables, employees still have an employee performance level of 14.770. The regression coefficient of 0.315 in the motivation variable, is a positive linear regression direction coefficient, meaning that for every increase in motivation by one unit, employee performance will increase by 0.315 assuming work discipline is considered constant. The regression coefficient of 0.290 in the labor discipline variable, is a positive linear regression direction coefficient, meaning that for every increase in work discipline by one unit, employee performance will increase by 0.290 assuming motivation is considered constant. With a coefficient of determination of 0.444, which means that the variance that occurs in employee performance variables is 44.4% determined by variables of motivation and work discipline, while the remaining 55.6% is determined by variables that are not careful.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116036193","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 PERPUTARAN KAS, PERPUTARAN PIUTANG DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT. ACE HARDWARE INDONESIA TBK TAHUN 2012-2021 现金周转、应收账款周转和偿付能力对PT. ACE硬件TBK 2017年至2021年盈利能力的影响

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.711

Randhy Agusentoso, Sri Retnaning Sampurnaningsih, Dewi Nari Ratih Permada

{"title":"PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT. ACE HARDWARE INDONESIA TBK TAHUN 2012-2021","authors":"Randhy Agusentoso, Sri Retnaning Sampurnaningsih, Dewi Nari Ratih Permada","doi":"10.37481/sjr.v6i3.711","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.711","url":null,"abstract":"This study aims to determine the effect of cash collection and turnover on profitability at PT. ACE Hardware Indonesia Tbk. Method used in this study. This research was conducted using processed data. The population of this study is the annual financial statements of PT. ACE hardware Indonesia Tbk Year 2012-2021. The sampling method uses Purposive Sampling technique. The research method used in this study is the multiple linear regression method, which consists of several submissions, namely descriptive statistics, multiple linear regression, partial tests, simultaneous tests, and coefficients of determination. The results of this study show that the results of the partial test of cash turnover have a positive and significant effect on Return On Assets with significance (0.02 < 0.05), Receivables turnover does not have a significant effect on Return On Assets with significance (0.470 > 0.05), while Debt To Equity has a negative and significant effect on Return On Assets with significance (0.002 < 0.05). The results of the simultaneous test of cash collection, receivables and Debt To Equity simultaneously affect perofitability. The results of the statistical F test study amounted to (0.002 < 0.05) which means that there is a significant influence simultaneously between the independent variable and the dependent variable. This shows that cash turnover, receivables turnover and debt to equity are so important in relation and influence on profits, because the success of a company in generating profits is obtained from cash and receivables that are well managed and efficient.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126856946","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 BEBAN KERJA DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA CV. HERRIS TRADING KOTA TANGERANG 工作负荷和领导对员工简历绩效的影响。赫里斯贸易城唐郎

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.696

Desi Prasetiyani

{"title":"PENGARUH BEBAN KERJA DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA CV. HERRIS TRADING KOTA TANGERANG","authors":"Desi Prasetiyani","doi":"10.37481/sjr.v6i3.696","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.696","url":null,"abstract":"This study aims to determine the influence of workload and leadership on employee performance on CV Herris Trading Kota Tangerang both partially and simultaneously. This type of research uses quantitative descriptive methods. The population was 85 with saturated sampling techniques and the sample in this study amounted to 85 respondents. Data analysis uses regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results showed that workload had a significant effect on employee performance with a regression coefficient of 0.553, meaning that there was a significant influence between workload and employee performance. Leadership has a significant effect on employee performance with an estimated value of 0.476, meaning that there is a significant influence between leadership and employee performance. Workload and leadership have a significant effect on employee performance with the regression equation Y = 16.161 + 0.331X1 + 0.244X2. A correlation coefficient of 0.740 means that the independent variable and the dependent variable have a strong relationship level with a coefficient of determination of 54.8%","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123818018","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

FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI MARGIN DALAM PEMBIAYAAN AKAD MURABAHAH PADA BANK SYARIAH DI INDONESIA

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.697

Khoirul Ardani Manurung, Tuti Aggraini, Khairina Tambunan

{"title":"FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI MARGIN DALAM PEMBIAYAAN AKAD MURABAHAH PADA BANK SYARIAH DI INDONESIA","authors":"Khoirul Ardani Manurung, Tuti Aggraini, Khairina Tambunan","doi":"10.37481/sjr.v6i3.697","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.697","url":null,"abstract":"This study aims to determine the relationship and influence between internal and external factors that affect margins in financing murabaha contracts in Islamic banks in Indonesia. The type of research used in this research is quantitative research. The data used in this research is time series data for the period January 2021-2023.. The population used in this study is the financial report data of Bank Syariah Indonesia Iskandar Muda Kcp. While the sample in this study is the financial reports of Bank Syariah Indonesia Kcp Iskandar Muda from the first quarter of 2021 to the fourth quarter of 2023, namely 9 samples. Sampling in this study using saturated sampling technique. The calculation of the variables was carried out using the SPSS version 23.0 program. In this study, there are two factors that influence murabahah financing at financial institutions, namely internal factors and external factors. Internal factors are factors originating from within the bank itself. In this study several internal factors that influence the amount of murabahah financing are Non Performing Financing (NPF) and the Financing to Deposit Ratio. Apart from internal factors, the amount of murabahah financing is also influenced by external factors. External factors are factors that come from outside the bank such as inflation. So the variables used in this study are dependent variables such as the amount of Murabahah Financing (Y), while the independent variables used in this study are: Non Performing Financing (NPF) (X1), Financing to Deposit Ratio (FDR), (X2) and inflation (Y). The partial and simultaneous regression coefficient test results show that the variables NPF, FDR, and INFLATION have a significant effect on the amount of murabahah financing. This means that the higher the NPF, FDR, and INFLATION, the amount of Murabahah Financing at Bank Syariah Indonesia KCP Iskandar Muda is increasing.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132218529","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 INVENTORY INTENSITY, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE 库存增加、债务政策和销售增长对TAX AVOIDANCE的影响

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.714

Muhammad Rizal Saragih, R. Rusdi, Andri Sjahputra

{"title":"PENGARUH INVENTORY INTENSITY, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE","authors":"Muhammad Rizal Saragih, R. Rusdi, Andri Sjahputra","doi":"10.37481/sjr.v6i3.714","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.714","url":null,"abstract":"This study aims to test and provide empirical evidence of the effect of inventory intensity, debt policy and sales growth on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This type of research is quantitative research and uses secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The population in this study were 38 companies in the food and beverage subsector that were listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The sampling technique used purposive sampling method and obtained as many as 12 sample companies with a period of 6 years so that the data analyzed amounted to 72 data. The analysis technique used is logistic regression with the help of the eviews 12 program. The results show that simultaneously inventory intensity, debt policy, sales growth have a significant effect on tax avoidance. Meanwhile, partially, inventory intensity has a significant effect on tax avoidance, but debt policy and sales growth have no significant effect on tax avoidance.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123926082","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

MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z – SCORE (Studi Kasus pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) 用“奥特曼Z - SCORE”(2016 -2021年印尼证券交易所上市的零售公司案例研究)来预测公司的压力状况

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.702

Ghea B Astrid Sunanto, Sunanto Sunanto, Agus Suhartono

{"title":"MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN DENGAN MENGGUNAKAN METODE ALTMAN Z – SCORE (Studi Kasus pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)","authors":"Ghea B Astrid Sunanto, Sunanto Sunanto, Agus Suhartono","doi":"10.37481/sjr.v6i3.702","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.702","url":null,"abstract":"This study aims to examine the effect of Working Capital to Total Assets, Retained Earning to Total Assets and Earning Before Interest and Taxs Ratio To Total Assets on financial distress. Sampling using the purposive sampling method obtained a sample of 5 companies with 25 data. The population in this study is retail trading companies in the retail sector on the Indonesia Stock Exchange for the 2016–2020 financial year. The regression method in this study is simple and multiple linear regression. Regression results show that there is a significant relationship between Working Capital to Total Assets and Earning Before Interest And Taxs Ratio To Total Assets to financial distress. This means that the company is experiencing financial condition difficulties, namely difficulty meeting current obligations and low revenues that affect the company's bankruptcy. The results of the regression test showed that there was no significant relationship between Retained Earnings to Total Assets and financial distress. This means that the company shows sufficient ability to generate retained earnings from the total assets owned by the company.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124187044","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 MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT GRIYA SUKSES BERSAMA TANGERANG SELATAN 工作动机和纪律对PT GRIYA绩效的影响成功与南方合作

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.705

Lili Sularmi, Veritia Veritia, F. Hayati

{"title":"PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT GRIYA SUKSES BERSAMA TANGERANG SELATAN","authors":"Lili Sularmi, Veritia Veritia, F. Hayati","doi":"10.37481/sjr.v6i3.705","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.705","url":null,"abstract":"The purpose of this study was to determine the effect of motivation and work discipline on employee performance at PT. Griya Sukses with South Tangerang. The method used is a quantitative descriptive method. The sampling technique used was random sampling using a sample of 53 respondents. Data analysis uses regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The result of this study is that price perception has a positive and significant effect on employee performance with a regression value of 0.564 and a calculated t value (6.444 > 2.008). Work discipline has a positive and significant effect on employee performance with a regression value of 0.512 and a calculated t value (4.887 > 2.008). The influence of motivation and work discipline simultaneously has a positive and significant effect on employee performance with a correlation coefficient value obtained of 0.729, meaning that the independent variable with the dependent variable has a strong influence with a coefficient of determination or simultaneous influence of 53.1%. That is, a considerable advantage in getting strong performance will come from the marriage of high levels of drive and job discipline. Motivated people who practice strict work ethics are more likely to be proactive, take initiative, be dedicated to attaining their objectives, and endeavor to elevate the standard of their job. They are also more inclined to face difficulties head-on and conquer them with tenacity. As a result, they do better than those who lack sufficient work discipline or are less driven.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117319471","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 IMPLEMENTASI PEMBIAYAAN MIKRO SYARIAH DALAM PENGEMBANGAN USAHA MIKRO PADA BANK SYARIAH INDONESIA KCP MEDAN AKSARA

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.707

Nadya Ervina, Y. S. Nasution, Muhammad Latief Ilhamy Nasution

引用次数: 0

ALTERNATIF KEBIJAKAN UNTUK FLY ASH AND BOTTOM ASH (STUDI KASUS: PP NO. 22 TAHUN 2021) 将粉煤灰与底灰交替使用(研究原因:pp no . 1)。22 tahun 2021)

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Pub Date : 2023-07-01 DOI: 10.37481/sjr.v6i3.691

Ghefira Nurul Qolbi, Budhi Gunawan, Y. Sugandi

{"title":"ALTERNATIF KEBIJAKAN UNTUK FLY ASH AND BOTTOM ASH (STUDI KASUS: PP NO. 22 TAHUN 2021)","authors":"Ghefira Nurul Qolbi, Budhi Gunawan, Y. Sugandi","doi":"10.37481/sjr.v6i3.691","DOIUrl":"https://doi.org/10.37481/sjr.v6i3.691","url":null,"abstract":"The need for electricity supply in Indonesia is increasing amid the availability of main raw materials which can be considered \"insufficient\". Departing from this, the government plans to increase power generation capacity which is then outlined in the Electricity Supply Business Plan (RUPTL) since 2017. However, instead of using renewable energy, the power plant used is a power plant with coal as raw material. Even though the threat of climate change is increasingly real for the whole world. Indonesia's dependence on coal was increasingly felt when the Government issued PP No. 22 of 2021 concerning the Implementation of Environmental Protection and Management which is a derivative of Law no. 11 of 2020 concerning Job Creation. In this regulation, Fly Ash and Bottom Ash (FABA) dust, which is the result of burning coal, is removed from the Hazardous and Toxic Waste (B3). The purpose of this study is to provide alternative policies for policy makers by using descriptive qualitative methods in the review process. This study uses a qualitative method by utilizing secondary data with the results in the form of an explanation of alternative policies in overcoming the problem of coal policy which is summarized in PP no. 22 of 2021.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127904937","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