Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Produk Es Teh Solo oleh Konsumen Mahasiswa Fakultas Ekonomi Universitas Pamulang
Get PDFThis Study aims to test and prove the influence of price and product quality on purchasing decisions for Solo iced tea products. The population in this study were students from the economics and business faculty at Pamulang University, management study program. This research used a sample of 51 respondents. The research method used is nonprobability sampling with purposive sampling technique. The results of the research show that the relationship between the independent variables, namely consumer perception and promotion, has a relationship with the dependent variable, namely purchasing decisions. From partial testing, the T test shows that price has no positive effect on purchasing decisions and the product quality variable shows a positive and significant effect on purchasing decisions. It can be concluded that the price variable has no effect and product quality has an effect on purchasing decisions. The coefficient of determination (R Square) is 0.374. Purchasing decisions can be explained by the price and quality of the product by 37.4%, while another 64.6% can be explained by other factors not examined in this research
Penerapan Model Arima untuk Memproyeksi Tren Harga TBS Sawit di Provinsi Jambi
Get PDFThe palm oil industry in Indonesia, especially in Jambi Province, plays an important role in the economy, contributing to GDP, employment, and exports in Indonesia. However, farmers and industry players face challenges in the form of fluctuations in palm oil FFB prices, which are influenced by domestic factors such as government policies and weather, as well as external factors such as global market demand for CPO and renewable energy policies. Therefore, research into projecting future palm oil FFB prices is needed as a reference in determining strategies for farmers and palm oil business actors, including policy makers. One way to predict these prices is to use a statistical model that identifies price movement patterns based on historical data, namely the ARIMA model. Thus, the objectives of this study are (1) to estimate the optimal ARIMA model based on the characteristics of the available price data, and (2) to identify projections of future price trends by applying the ARIMA model. The price data used is weekly price data for the period 2019-2024. Several validity tests such as the Unit Root and White Noise tests are used in the ARIMA model estimation process. The ARIMA (1,1,1) model was selected as the most optimal and effective model for projecting the price of Palm Oil Fruit Bunches for 52 weeks in 2025, where the trend shows a positive direction
Analisis Indeks Beban Kerja dan Daftar Susunan Personel dalam Rangka Validasi guna Mewujudkan Organisasi TNI Angkatan Laut yang Adaptif
Get PDFA human resource management system can help in tracking and analyzing workloads in real-time and provide better insights for workforce planning. Advanced analytics tools can be used to predict future workforce needs and adjust the number of personnel according to existing trends and work patterns. The purpose of this study is to find out and analyze how the calculation of the Workload Index will be used for validation, To find out and analyze how to prepare the recommended Personnel Composition List in the implementation of organizational validation, To find out and analyze how the organizational validation process works. In this study, the researcher used a qualitative method with a descriptive analysis approach. Qualitative research methods are a method or research method that emphasizes more analysis or descriptiveness. Research activities are carried out in Srenaal and Spersal with the research instrument being the researcher himself, which means that the researcher himself makes observations and takes research data. The sample of data sources used by the researcher used purposive sampling. The conclusion of the results of this study is that the Task Force Workload Index Calculation must be filled by each Navy personnel according to their position space, but in the field there are many personnel who are BKO, Based on the results of interviews with seven informants, it shows that the list of personnel composition there is no coordination between the task force that proposes validation and the Spersal Ban II, the determination of the number of willing personnel on the basis of the Satkel that proposes validation, The determination of the number of personnel is not studied first using IBK. Organizational Validation has not adhered to the concept of Poor Structure Rich Function. The Task Force does not yet understand the organizational validation mechanism
Sistem Pemerintahan Berbasis Elektronik (SPBE) sebagai Instrumen Inovasi Pemerintah Daerah dalam Menjamin Ketahanan Pangan Berkelanjutan
Get PDFFood security is not only an agricultural issue, but also closely related to adaptive governance. In the digital era, SPBE is present as a strategic innovation for local governments in ensuring access, distribution and availability of sustainable food. This research uses a descriptive qualitative method with case studies in several regions that have implemented SPBE. The results show that SPBE is able to integrate food data, improve the efficiency of public services, and support national programmes such as Free Nutritious Meals through the involvement of local farmers. The main obstacles include limited digital human resources, infrastructure, and cross-sector coordination. The research recommends strengthening digital institutions, developing regional food dashboards, and increasing digital literacy as strategies to support SPBE-based food security
Pengaruh Taxpayer Awareness dan Taxation Knowledge terhadap Taxpayer Compliance dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Medan Satria Kota Bekasi
Get PDFThe research is grounded in the concern over the low level of taxpayer compliance in paying property taxes, which can hinder the realization of optimal local revenue. To address this issue, this study investigates how the taxpayers' level of awareness and knowledge about taxation affect their compliance behavior. This study aims to examine the influence of taxpayer awareness and taxation knowledge on taxpayer compliance regarding property tax payments in the Medan Satria District. The study adopts a quantitative approach, specifically utilizing an associative method to explore the relationship between taxpayer awareness, taxation knowledge, and taxpayer compliance. The population of the study consists of 1,743 Property Taxpayers in Medan Satria District, with a minimum sample size of 399 respondents determined using Slovin's formula with a 5% margin of error. Data collection was conducted through a structured questionnaire using a Likert scale to assess the three variables. Prior to distribution, the questionnaire was tested for validity and reliability to ensure accurate and consistent measurement. Valid and reliable responses were then subjected to classical assumption tests to meet the requirements of the Best Linear Unbiased Estimator (BLUE). The data analysis involved descriptive statistics, partial and simultaneous hypothesis testing, and multiple linear regression to determine the effect of taxpayer awareness and taxation knowledge on taxpayer compliance. The results revealed that both variables have a significant and positive impact on taxpayer compliance
Pengaruh Kinerja Keuangan dan Struktur Modal terhadap Harga Saham : Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022
Get PDFThe share price is the selling price of a banking company placed by the capital market and is important for every bank because it reflects the value of the bank itself. This research aims to test and prove the influence of financial performance and capital structure on share prices (empirical study on banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period). The type of research used is a quantitative method. The type of data used is secondary data in the form of financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Samples were collected using the purposive sampling method. The number of companies used as research samples was 26 out of 47 banking companies with a research period of 5 years of observation, so that a total of 130 research samples were obtained. Data processing used the Eviews 10 Statistical Program. Furthermore, various tests were carried out including descriptive statistical tests, model tests, model selection, classical assumption testing and hypothesis testing, so that the research test results prove that financial performance and capital structure simultaneously influence the price of banking shares listed on the Indonesia Stock Exchange for the 2018-2022 period. Financial performance partially has a significant effect on share prices. Meanwhile, capital structure partially has no effect on banking share prices listed on the Indonesia Stock Exchange for the 2018-2022 period
Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Pelanggan pada Kopi Nako Lebak Bulus Jakarta
Get PDFThis research was conducted to explore the factors influencing customer satisfaction in the highly competitive food and beverage industry, particularly in the context of Kopi Nako Lebak Bulus. With the growing number of coffee shop businesses, customer satisfaction has become a crucial determinant of business success and sustainability. Companies must understand which aspects most significantly influence their customers' experiences. Therefore, this study aims to examine the effect of service quality and pricing, both partially and simultaneously, on customer satisfaction. A quantitative approach was employed using a survey method, with a total of 99 respondents selected through a simple random sampling technique. Data was collected through a structured questionnaire. The analytical tools used include simple linear regression analysis, correlation and determination coefficient tests, as well as validity, reliability, normality, multicollinearity, autocorrelation, heteroscedasticity, t-tests, and F-tests. The findings reveal that both service quality and price have a positive and significant impact on customer satisfaction, individually and jointly. This indicates that improving service quality and offering reasonable pricing are essential strategies to enhance customer experience. Consequently, management should prioritize these factors to foster customer loyalty and achieve a sustainable competitive advantage in the marketplace
Analisis Penerapan Pajak Pertambahan Nilai pada Pajak Masukan Lebih Bayar : Studi Kasus pada PT. Polindo Solusi Nusantara
Get PDFThe proper implementation of Value Added Tax (VAT) is crucial for ensuring compliance with tax regulations and optimizing fiscal responsibilities within a company. This research investigates the application of VAT, specifically in handling Input VAT Overpayment, at PT. Polindo Solusi Nusantara. The study is driven by the need to assess whether the company's VAT practices align with Law No. 42 of 2009 concerning VAT. Using a quantitative approach and descriptive method, the research analyzes the company’s financial reports from 2013 to 2014. Findings reveal that the company accurately calculated Input and Output VAT based on applicable rates. However, it failed to report Output VAT within the required period and did not compensate overpaid Input VAT into the following tax periods. This administrative shortcoming led to missed tax optimization opportunities and incurred penalties due to late tax return submissions. Although the VAT mechanism applied by the company generally aligns with the legal framework, it still requires improvements in timely reporting and procedural compliance. The findings imply that strengthening tax administration and increasing awareness of VAT regulations are essential to prevent future inefficiencies and penalties
Pengaruh Intellectual Capital, Enterprise Risk Management dan Kebijakan Dividen terhadap Nilai Perusahaan
Get PDFIn today's competitive and dynamic business environment, intangible assets such as intellectual capital and effective risk management have become essential in driving firm value, particularly in the property and real estate sector. Companies are expected not only to manage physical assets but also to optimize knowledge, innovation, and strategic financial policies. This study aims to analyze and provide empirical evidence on the influence of intellectual capital, enterprise risk management (ERM), and dividend policy on firm value. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. A purposive sampling technique was applied, resulting in a sample of 7 companies over 5 years, totaling 35 data observations. The data were analyzed using panel data regression with EViews version 9. The results show that simultaneously, intellectual capital, ERM, and dividend policy have a significant impact on firm value. However, when tested partially, only intellectual capital has a significant positive influence, while ERM and dividend policy do not significantly affect firm value. These findings suggest that firms should prioritize the development of intellectual capital as a key driver of value creation, while also revisiting their risk management and dividend distribution strategies
Peran Sistem Pengendalian Manajemen dalam Meningkatkan Akuntabilitas Keuangan di Instansi Pemerintah
Get PDFIn the context of increasing demands for transparency and accountability in public sector financial management, understanding how management control systems influence financial accountability has become crucial particularly for State Universities with Legal Entity status (PTNBH), which operate under semi-autonomous governance with complex financial mechanisms. This study aims to examine the effect of management control systems on enhancing financial accountability in a government institution functioning as a PTNBH. A mixed methods approach was employed, involving 100 quantitative respondents through structured questionnaires and 10 qualitative informants via in-depth interviews. The quantitative analysis reveals a positive and significant effect of management control systems on financial accountability, with a regression coefficient of 0.63 (p < 0.001). The qualitative findings support the quantitative results, highlighting the essential roles of leadership commitment, human resource competence, and effective use of information technology in improving control system effectiveness. The novelty of this study lies in its focus on the PTNBH governance model, which introduces unique accountability challenges. The research suggests that strengthening human resource capacity and developing information technology infrastructure are strategic measures to enhance financial accountability. Future studies are recommended to investigate the role of organizational culture and to develop digital-based control system models tailored to higher education institutions