SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business最新文献

{"title":"ANALISIS KINERJA PEGAWAI YANG DIPENGARUHI KOMUNIKASI, PELATIHAN KERJA DAN BUDAYA ORGANISASI MELALUI KEPUASAN KERJA SEBAGAI INTERVENING PADA LEMBAGA PEMBINAAN KHUSUS ANAK LOMBOK TENGAH","authors":"Bobby Lintang A, Yohanes Joni P, Kurnia Endah R","doi":"10.37481/sjr.v6i2.661","DOIUrl":"https://doi.org/10.37481/sjr.v6i2.661","url":null,"abstract":"This study aims to analyze employee performance which is influenced by communication, job training, and organizational culture through job satisfaction as an intervening. Quantitative research method with explanatory research approach. The sampling technique using the saturated sample method was for all LPKA Lombok Tengah employees who had civil servant status, totaling 83 people. Data analysis used the SEM-PLS method, results showed that 82.5% variation in performance can be explained from communication, job training, organizational culture and job satisfaction and 77.7% variation in job satisfaction can be explained through communication, job training and organizational culture. Through direct effect analysis on path coefficient organizational culture is the factor that most influences job satisfaction, while job training is the factor that most influences performance. By testing the hypothesis, it can be seen that all variable relationships, both direct and indirect effects, produce positive and significant values, only the direct relationship of organizational culture to performance produces positive and insignificant values. However, in the indirect effect relationship of communication culture on performance through job satisfaction the results of the hypothesis produce positive and significant results. So it can be concluded that the mediating role of job satisfaction in the relationship of communication and job training to performance as a partial mediation effect, while the relationship of organizational culture to performance as a full mediation (full mediation) is 0.101.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115510064","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}

{"title":"ANALYSIS OF PROJECT TIME AND COST CONTROL WITH CPM, PERT AND CRASHING PROJECT METHODS IN SHOP BUILDING PROJECTS AT CV. MENTARI PERMAI","authors":"Rosalinda Rosalinda, Nizmah Nizmah, Suko Ari R, M. Makmur, Dian Rarasanti","doi":"10.37481/sjr.v6i1.622","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.622","url":null,"abstract":"Delays in completing the Kelapa Dua shop-house construction project at CV. Mentari permai is a problem that often arises and affects the overall project work. The purpose of this research is to determine the critical path, calculate the costs incurred in the construction of the Kelapa Dua shop-house construction project with the duration of the initial and accelerated work and calculate the percentage of achievement of the shop construction project at CV. Mutia Enchantment of Nature. To overcome these delays, several control methods are used in project management. The methods used in this research are the Critical Path Method, PERT (Program Evaluation and Review Technique) and the Crashing Project. The results of the CPM planning method analysis obtained the project completion time for 91 days from the initial duration of 154 days. Whereas in reality the CPM method, the project completion time is 101 days from the initial duration of 167 days. In the PERT method, the project completion time is 107 days from a duration of 181 days with a probability of completion of 0.62%. And in the crashing project there is an acceleration of the completion duration for 9 days with an increase in costs of Rp. 26,545,194 and a total cost of Rp. 506,613,766.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126948607","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}

{"title":"PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2012-2021)","authors":"Rita Satria, Tya Widyawati","doi":"10.37481/sjr.v6i1.614","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.614","url":null,"abstract":"Institutional ownership is the ownership of shares of a company by institutions or institutions such as insurance companies, banks, investment companies, and other institutional ownership. Debt policy is a company policy in determining how much the company's funding needs are financed by debt. Based on the research results, institutional ownership has no effect on firm value. This is evidenced by the results of the t test obtained tcount of -3.417562 and ttable of 2.01174 with a significant level of 0.0013. In this study, with a significance <0.05 (0.0013 <0.05) and tcount <ttable (-3.417562 <2.01174). Based on the research results, debt policy has no effect on firm value. This is evidenced by the results of the t test obtained tcount of 1.465681 and ttable of 2.01174 with a significant level of 0.1494. In this study, with a significance > 0.05 (0.1494 > 0.05) and tcount <ttable (1.465681 <2.01174). Based on the results of the study simultaneously showed that the significant value was less than 0.05 (0.004589 <0.05) where the value of Fcount > Ftable (6.050832 > 3.20). The result of Adjusted R Square (R2) is R Square which has been adjusted, a value of 0.170920 or 17.09% indicates the contribution of the independent variable to the dependent variable.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115548702","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}

{"title":"ANALISIS KEPUTUSAN PEMBELIAN BERDASARKAN ATRIBUT KUALITAS PENJUALAN","authors":"Muhammad Brilian Fajar, Argosawwa Rizqahu, Raisa Kiyasa Paramitha, Lidya Devega, Juhaeri Juhaeri","doi":"10.37481/sjr.v6i1.635","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.635","url":null,"abstract":"Behind consumer purchases there are benefits to be gained by the company. Therefore, there needs to be a measurable effort in marketing the product, so that consumers are interested and decide to make a purchase, resulting in increased sales. Several factors that can be taken into consideration in improving purchasing decisions are improving the quality aspect. Based on this phenomenon, this research was conducted to test the truth that might occur through a series of scientific methods, namely using a quantitative approach with multiple linear regression analysis. The research sample is consumers (Muslim women) using the Shopee application who make purchases of Muslim clothing products. The number of samples used was 100 respondents with a simple random technique. The results showed that product quality is the main factor in purchasing decisions, then the guarantee quality factor, and finally service quality. These findings explicitly explain the characteristics of online purchases, where consumers remain focused on the quality of a product they want to buy, and to ensure that consumers need guarantees for the product. Meanwhile, service is a supporting factor that strengthens consumer confidence to make purchases.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126133743","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}

{"title":"ANALISA PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN MARKET EARNING VALUE PERUSAHAAN PROPERTY & REAL ESTATE LQ45 DI BURSA EFEK INDONESIA","authors":"Andi Martias","doi":"10.37481/sjr.v6i1.624","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.624","url":null,"abstract":"This study found that there is a corporate governance effect on earnings management practices in companies on the Indonesia Stock Exchange (IDX) as well as corporate performance messages or signals, especially on accrual opportunities. The results prove significant in limiting earnings management and earnings management as a message or signal of company performance, especially on accrual opportunities. The sample is an industrial company with the most shares on the IDX from 2019 to 2021. The sampling method uses a purposive random sampling method, namely: (1) industrial companies, (2) registered on the IDX and issuing annual financial reports for 2019 to 2021, (3) accounting period on an annual basis, and (4) has data on managerial ownership, institutional ownership, independent audit committee commissioners, and obtained a sample of 7 industrial companies. The sampling method is purposive sampling, which is based on annual financial reports. Good governance has been evaluated on the basis of different practices (directors, multiple directors, ownership management and audit committees) while discretionary accruals have been used as a go-between for estimating malpractice in earnings. This was achieved by using a modified Jones model (Dechow et al., 2018) to obtain results. These empirical findings are consistent with the concept of corporate governance. CEO–chair duality is significantly related to earnings management practices and thus, is noteworthy. Information obtained in this study that there is a correlation with two main areas of research, namely, corporate governance and income manipulation. Explicitly confirming that the company is on the IDX, company administration has an impact on the problem of income manipulation. The importance of this research is enhanced by the prevalence of, so-called, \"wars of interest\" between minority and controlling shareholders rather than between executives and owners.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130883822","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}

{"title":"PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK","authors":"Rananda Septanta","doi":"10.37481/sjr.v6i1.623","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.623","url":null,"abstract":"This study aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, and fiscal loss compensation on tax avoidance, in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. This type of research is quantitative and the method used is panel data analysis with the help of the Eviews 9 program, to obtain a comprehensive picture of the relationship between one variable and another. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. By using purposive sampling according to the specified criteria. The amount of data collected is 101 financial statement data. The results of this study indicate that institutional ownership and managerial ownership have no effect on tax avoidance while fiscal loss compensation has an effect on tax avoidance, overall three variables have a simultaneous effect on tax avoidance Regency.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127814083","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}

{"title":"PENGARUH KEPERCAYAAN DAN DAYA TARIK BEAUTY VLOGGER TERHADAP KEPUTUSAN PEMBELIAN BEDAK TABUR PIXY","authors":"Dinda Ayu Febriana, Sugeng Purwanto","doi":"10.37481/sjr.v6i1.629","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.629","url":null,"abstract":"Marketing is a critical component of any business that deals directly with customers. A corporation's marketing management improves optimal purchasing decisions to meet company goals. To maximize buying decisions, consider the relevance of trust and the attractiveness of beauty vloggers while reviewing a product. The goal of this study was to see how the confidence variable (X1) and attractiveness variable (X2) affected purchasing decisions (Y) for pixy powder products in Gresik Regency. Using the probability sampling technique as a sample determination based on standards. This study uses the Partial Least Squares SEM method as a tool for analysis. The variables trust (X1) and attractiveness (X2) were found to have a considerable positive effect on the purchasing decision variable (Y). According to R2, the trust and attractiveness of beauty vloggers influence 50% of purchasing decisions.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125442607","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}

{"title":"PENGARUH BRAND CREDIBILITY DAN BRAND EXPERIENCE TERHADAP BRAND LOYALTY YANG DIMEDIASI OLEH ATTITUDE TOWARDS BRAND","authors":"Monika Monika, Kurniawati Kurniawati","doi":"10.37481/sjr.v6i1.637","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.637","url":null,"abstract":"This study aims to analyze how the influence of Brand Credibility and Brand Experience on Brand Loyalty, either directly or through mediation through Attitude Towards Brand. Methodology: Design of this research is cross sectional where data is collected from respondents at a certain time, data collection uses side simple random to 232 respondents randomly in Indonesia, data analysis method uses Structural Equation Model (SEM) to test the hypothesis. Findings: The results show that brand credibility has a positive effect on attitude toward brand and brand loyalty, brand experience has a positive effect on brand loyalty. Attitude toward the brand mediates the effect of brand credibility and brand brand loyalty, either partially or fully through mediation. Implications: Thisxstudyxprovides a practicalxframeworkxforxthe marketing department of each android smartphone manufacturer that can explain how a brand credibility and brand experience created by the company can form brand loyalty, which is influenced directly or through mediation from attitude toward brand. consumers to each of these companies. So, the companies that oversee smartphone brands such as Samsung, Xiaomi and Oppo can maintain current policies to achieve a better level of brand loyalty in the future. In the long term, research on these variables will also help the marketing department to periodically check the proposed level of influence and compare it with previous results. If the value of the proposed influence can increase or remain at the same level, then the company can maintain the current policy on these variables. Originality: This research can contribute by proposing brand credibility, attitude toward brand and brand loyalty in a single model or separately. In addition, this study adds to other literature that also influences brand loyalty, namely brand experience because the experience of today's consumers is also an important thing that cannot be ignored","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127263326","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}

{"title":"HUMAN RIGHTS RELATIONSHIPS ON THOSE CHILDREN STUDIED IN A SCHOOL UNDER ARTICLE 31 OF EDUCATION OF THE CONSTITUTION OF THE REPUBLIC OF INDONESIA 1945 (at Tunas Mulia Elementary School Gading Serpong)","authors":"K. Khairunnisa, Dewi Ulfah Arini, Tahta Anandea","doi":"10.37481/sjr.v6i1.619","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.619","url":null,"abstract":"The study aims to identify obstacles - obstacles faced in fulfilling a child's basic human rights (human rights) in education article 31. The protection of human rights became an element of legal sovereignty. A legal requirement is good if it produces a good application. The theory supporting this study is the concept of legal sovereignty, where the theory of justice lies in the two principal principles used in creating justice. Same freedom, as long as it benefits all parties, the principle of inequality used to profit the weakest. The research method used is a correlation description analysis with data collection techniques in-depth interviews, observation, and documentation. Studies show that human rights in children have a correlation value of 0.145. Basically, human rights enforcement efforts in basic have a significantly low correlation with Article 31 Education guarantee freedom in self-development in accordance with a nine-year government program.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115260326","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}

{"title":"MENDORONG PENINGKATAN KINERJA MELALUI PEMBERIAN MOTIVASI DAN KESESUAIAN KOMPENSASI","authors":"Muhamad Guruh, Asep Sulaeman, Reza Khairul Hadi, ,. L. Sularmi","doi":"10.37481/sjr.v6i1.632","DOIUrl":"https://doi.org/10.37481/sjr.v6i1.632","url":null,"abstract":"In particular, this study aims to determine how much influence work motivation (X1) has on the performance of employees of PT. Gunung Himun Pertamama in South Jakarta, to find out how much influence compensation (X2) has on employee performance (Y) PT. Gunung Himun Pertamama in South Jakarta and to find out how much influence work motivation (X1) and compensation (X2) have on employee performance (Y) PT. Mount Himun Pertamama in South Jakarta either partially or simultaneously. The research method used is the associative method. The sampling technique used was random sampling using a sample of 60 respondents. Data analysis used validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study are that work motivation has a significant effect on employee performance with the regression equation Y = 20.994 + 0.449 X1, the correlation coefficient value is 0.449 meaning that the two variables have a strong relationship with a determination coefficient of 44.9%. Hypothesis testing obtained t count > t table or (3.889 > 2.00247). Thus H0 is rejected and H1 is accepted, meaning that there is a significant influence between motivation on employee performance. Compensation has a significant effect on employee performance with the regression equation Y = 23.319 + 0.355 X2 correlation coefficient value of 0.355 meaning that the two have a strong relationship with a determination coefficient of 35.5%. Hypothesis testing obtained t count > t table or (2.408 > 2.00247). Thus H0 is rejected and H2 is accepted, meaning that there is a significant influence between compensation on employee performance. Work motivation and compensation have a significant effect on employee performance with the regression equation Y = 10.279 + 0.416X1 + 0.295X2. The correlation coefficient value obtained is 0.711, meaning that the independent variable and the dependent variable have a strong relationship with the coefficient of determination or simultaneous influence of 71.1% while the remaining 28.9% is influenced by other factors. Hypothesis testing obtained F count > F table or (11.842 > 3.16). Thus H0 is rejected and H3 is accepted. This means that there is a significant influence simultaneously between work motivation and compensation on the performance of employees of PT. Mount Himun Pertama in South Jakarta.","PeriodicalId":297520,"journal":{"name":"SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130125099","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}