Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pengaruh Budaya Organisasi dan Motivasi Kerja terhadap Kinerja Panitia Pemungutan Suara (PPS) di Komisi Pemilihan Umum (KPU) Kota Jakarta Barat
Get PDFThis study aims to analyze the influence of organizational culture and work motivation on the performance of the Voting Committee (PPS) in the General Election Commission (KPU) of West Jakarta. Additionally, it seeks to determine which variable has the most dominant impact on PPS performance. This research employs an associative method with a quantitative approach. The population consists of all 168 PPS members in West Jakarta, with a sample of 63 respondents selected using Slovin’s formula from 56 urban villages. Data collection methods include questionnaires, interviews, and documentation. Data analysis is conducted using descriptive statistics and inferential analysis through regression modeling with SPSS version 25. Organizational culture comprises values, beliefs, norms, and behaviors that define work and interaction within an organization. A strong organizational culture enhances work motivation, which refers to factors driving individuals to perform well, either through internal aspirations or external recognition. Increased work motivation positively impacts PPS performance, which reflects efficiency, productivity, and job quality. A supportive organizational culture, high motivation, and a fair reward system contribute to improved PPS performance, benefiting both the organization and the community. The alignment between organizational culture, work motivation, and PPS performance is crucial in optimizing service delivery and achieving organizational goals
The Influence of Environment, Social, Governance (ESG) on Company Value on the Indonesian Stock Exchange
Get PDFThis study aims to analyze the effect of Environmental, Social, and Governance (ESG) on firm value in companies listed in the LQ45 Index for the period 2023. ESG has become an important factor in investment decisions, as global awareness of sustainability and corporate responsibility increases. This study uses linear regression to examine the relationship between ESG, firm size, and leverage on firm value as measured by Tobin's Q ratio. The results show that ESG and firm size have a significant effect on firm value, while leverage has no significant effect. Companies with higher ESG scores tend to have better market value, as investors see it as an indicator of better risk management and business sustainability. In addition, firms with larger size tend to be better able to adopt ESG practices effectively, which increases competitiveness and market confidence. In contrast, high leverage does not directly contribute to firm value, as the financial risks posed may hinder the implementation of sustainability strategies. The implication of this study confirms that the implementation of ESG not only increases the value of the company but also supports business sustainability in the long run. For investors, ESG can be a key consideration factor in assessing company performance and prospects. Meanwhile, for regulators and company management, these results reinforce the urgency of ESG transparency and implementation to maintain competitiveness and business sustainability
Kebijakan Pendidikan Islam dalam Mengembangkan Karakter Peserta Didik: Abstract
No full textCharacter development is important in building a nation's human resources. Islam not only emphasizes intellectual intelligence but also pays great attention to character and moral nobility as was the purpose of the sending of the Prophet Muhammad SWA. This article aims to describe and explain Islamic education policies in developing the character of students. Using a qualitative approach with a literature study method, this paper analyzes various Islamic education policies that have been published by the government and have an impact on the development of students' character through secondary data contained in several cases published in several research results and journals. The results of the analysis show that this policy shows a positive correlation in the formation and development of students' character where they not only have good intellectual abilities but also have positive character as a result of the application of Islamic religious values ??which are visible in several schools. The Islamic education policy in developing students' character is focused on several state high schools in South Tangerang City. The implications of this analysis show that the implementation of Islamic education policy plays a very significant role in the formation of students' character which is very useful in moving towards success and competition in the future in a global world which not only demands high intellectual abilities but also demands competitive character, hard work, not giving up easily and good behavior
Pengaruh Current Ratio (CR) dan Return On Asset (ROA) terhadap Harga Saham pada PT Gudang Garam Tbk Periode 2014 – 2023
Get PDFStock prices are a crucial indicator of a company's financial performance and market perception, particularly for investors in capital markets. This study investigates the influence of Current Ratio (CR) and Return on Assets (ROA) on the stock price of PT Gudang Garam Tbk during the 2014–2023 period. Understanding these relationships is essential for investors and stakeholders to make informed decisions based on financial indicators. Employing a quantitative research approach, this study utilizes descriptive methods and multiple linear regression analysis. Financial data were drawn from the company’s Balance Sheets and Income Statements over a ten-year span, and data analysis was conducted using SPSS 26. The findings reveal that CR, as a liquidity indicator, does not have a significant impact on stock price, suggesting that short-term financial health may not directly influence investor valuation in this case. In contrast, ROA shows a significant effect on stock price, indicating that profitability is a critical factor for market valuation. When tested together, both CR and ROA have a collective influence on stock price performance. The determination coefficient reveals that over half of the stock price variability can be explained by these two financial ratios, underscoring their relevance, while the remainder is likely influenced by external or unobserved factors
Pengaruh Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, Sistem Pengendalian Intern dan Kualitas Laporan Keuangan terhadap Akuntabilitas Kinerja Inspektorat Kabupaten Bengkulu Tengah
Get PDFPublic sector organizations are expected to uphold high standards of transparency, accountability, and good governance. In Indonesia, government institutions are required to implement accrual-based accounting systems and internal controls to ensure the quality and reliability of financial reporting. However, questions remain regarding how effectively these elements contribute to performance accountability at the regional level. This study aimed to determine whether the application of accrual-based Government Accounting Standards (SAP), internal control systems (SPI), and the quality of financial reports affect performance accountability at the Inspectorate of Central Bengkulu Regency, both partially and simultaneously. The research employed a quantitative approach, collecting data through questionnaires distributed to 30 employees who met purposive sampling criteria. Responses were measured using a Likert scale. Data analysis was conducted using multiple linear regression with SPSS version 26.0. Prior to hypothesis testing, several classical assumption tests were performed, including validity and reliability tests, as well as normality, multicollinearity, and heteroscedasticity tests. The results revealed that the application of accrual-based SAP, internal control systems, and the quality of financial statements each have a significant and positive impact on performance accountability. These findings underscore the importance of implementing sound financial and administrative practices to improve transparency, efficiency, and trust in government operations, reinforcing the principles of good governance
Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Tingkat Kepercayaan kepada Pemerintah terhadap Kepatuhan dalam Membayar Pajak Bumi dan Bangunan
Get PDFThis study investigates the factors influencing taxpayer compliance in paying Land and Building Tax (Pajak Bumi dan Bangunan/PBB) in Pamulang District. Taxpayer compliance plays a crucial role in the effectiveness of tax collection and national development funding. However, compliance remains a challenge in various regions, including Pamulang. Several factors may influence compliance, including the level of tax knowledge, the presence of tax sanctions, and trust in the government. Understanding how these factors affect taxpayer behavior is essential for improving local tax revenues. This research employs a quantitative approach using a survey method. Data were gathered through a structured questionnaire distributed to 100 respondents selected using purposive sampling. The criteria for selection included individual taxpayers who are registered and active in paying Land and Building Tax. The data were analyzed using multiple linear regression to examine the relationship between the independent variables (tax knowledge, tax sanctions, and trust in the government) and the dependent variable (taxpayer compliance). The results show that, simultaneously, tax knowledge, tax sanctions, and trust in the government have a significant effect on taxpayer compliance. However, in partial analysis, only tax knowledge and tax sanctions have a statistically significant positive impact on compliance. Trust in the government does not show a significant individual effect, suggesting that informational and enforcement measures may play a more critical role than perceived trust
An Analysis of Student Satisfaction with Student Services in the Industrial Engineering Department of Universitas Pamulang
Get PDFStudent satisfaction is a key indicator of the quality of higher education services. In the context of the Industrial Engineering Department at Universitas Pamulang, student satisfaction with student services plays a critical role in supporting academic success and student well-being. This study aims to analyze the level of student satisfaction with the services provided by the department. A quantitative descriptive research method was employed, with a sample of 100 students selected through simple random sampling. Data was collected using questionnaires and analyzed through descriptive statistical analysis to assess perceptions of service quality. The results showed that reliability was the most significant factor, contributing 22.4% of the total variance in satisfaction, followed by assurance and empathy (20.3%) and responsiveness (18.9%). Interview data revealed that responsiveness, particularly in handling student complaints, was perceived as lacking, which negatively affected overall satisfaction. These findings suggest the need for targeted improvements in responsiveness, empathy, and reliability to enhance the quality of student services. Improving these aspects can lead to better student experiences and strengthen the department’s academic support system
Pengaruh Thin Capitalization dan Sales Growth terhadap Tax Avoidance
Get PDFThis study investigates the impact of thin capitalization and sales growth on corporate tax avoidance, an issue that poses a significant challenge for tax authorities in enhancing state revenue. The research focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using purposive sampling, 32 firms were selected, resulting in 160 firm-year observations. A quantitative approach was applied, employing panel data regression analysis through EViews 13 software to test the hypotheses. The results reveal that thin capitalization has a significant negative effect on tax avoidance, suggesting that companies with higher debt-to-equity ratios are less likely to engage in aggressive tax strategies. Conversely, sales growth shows a significant positive effect on tax avoidance, indicating that firms with growing revenue are more inclined to reduce tax burdens through legal means. Furthermore, the findings confirm that both variables jointly influence tax avoidance behavior. These results highlight the importance of internal financial strategies in shaping corporate tax compliance and provide valuable input for policymakers to strengthen regulations aimed at limiting tax avoidance practices
Perdagangan Bebas ASEAN dan Implikasinya terhadap Pertumbuhan Ekspor Indonesia ke ASEAN
Get PDFThis study investigates the impact of the ASEAN Free Trade Area (AFTA) policy on Indonesia’s export growth to ASEAN markets, with a specific focus on the agricultural sector as a key driver of the national economy. The main problem addressed is that, despite the elimination of tariffs under AFTA, Indonesian exporters still face significant non-tariff barriers, including stringent product quality standards, complex customs procedures, and regulatory disparities among ASEAN member states. The purpose of this research is to provide a comprehensive evaluation of both the quantitative benefits and the persistent technical and structural challenges of AFTA implementation. Using a literature review approach, the study analyzes secondary data from 2015 to 2024 obtained from credible sources, including government institutions, ASEAN reports, and international trade organizations. The results reveal that AFTA has significantly increased Indonesia’s export value in various subsectors such as palm oil, fisheries, horticulture, and processed food products. The removal of trade tariffs has enhanced market access, improved competitiveness, and encouraged investment in the agricultural sector. However, the study also finds that non-tariff barriers remain a major obstacle to maximizing AFTA’s benefits. As its novelty, this research not only assesses the quantitative growth of exports but also examines in depth the nature of non-tariff barriers and evaluates government policy responses, such as the harmonization of standards and the implementation of the National Single Window system. The study recommends strengthening inter-agency coordination and regional cooperation to fully optimize the benefits of ASEAN free trade
Pengaruh Ukuran Perusahaan, Kebijakan Utang dan Risiko Bisnis terhadap Nilai Perusahaan
Get PDFThis study investigates the influence of firm size, debt policy, and business risk on firm value in the food and beverage subsector of consumer non-cyclicals listed on the Indonesia Stock Exchange. The research is motivated by fluctuating financial performance and investor concerns regarding external shocks such as rising raw material costs and currency exchange losses. Using a quantitative associative method, the study employs secondary data from 33 companies observed over the 2019–2023 period. Data were analyzed with panel data regression using EViews 12, supported by descriptive statistics and classical assumption tests. The findings reveal that firm size and debt policy significantly affect firm value, while business risk shows no significant effect. Moreover, the three variables jointly demonstrate a substantial influence on firm value, with firm size and debt policy emerging as the dominant factors. These results highlight the importance of optimal debt management and corporate scale in strengthening firm value and maintaining investor confidence, particularly in industries facing dynamic external conditions